Chapter II — OFFICERS OF CUSTOMS

Section 3Classes of officers of customs

Section 3: Classes of officers of customs

3. Classes of officers of customs

3. Classes of officers of customs.—There shall be the following classes of officers of customs, namely:—

(a)

Principal Chief Commissioner of Customs or Principal Chief Commissioner of Customs (Preventive) or Principal Director General of Revenue Intelligence;

(b)

Chief Commissioner of Customs or Chief Commissioner of Customs (Preventive) or Director General of Revenue Intelligence;

(c)

Principal Commissioner of Customs or Principal Commissioner of Customs (Preventive) or Principal Additional Director General of Revenue Intelligence or Principal Commissioner of Customs (Audit);

(d)

Commissioner of Customs or Commissioner of Customs (Preventive) or Additional Director General of Revenue Intelligence or Commissioner of Customs (Audit);

(e)

Principal Commissioner of Customs (Appeals);

(f)

Commissioner of Customs (Appeals);

(g)

Additional Commissioner of Customs or Additional Commissioner of Customs (Preventive) or Additional Director of Revenue Intelligence or Additional Commissioner of Customs (Audit);

(h)

Joint Commissioner of Customs or Joint Commissioner of Customs (Preventive) or Joint Director of Revenue Intelligence or Joint Commissioner of Customs (Audit);

(i)

Deputy Commissioner of Customs or Deputy Commissioner of Customs (Preventive) or Deputy Director of Revenue Intelligence or Deputy Commissioner of Customs (Audit);

(j)

Assistant Commissioner of Customs or Assistant Commissioner of Customs (Preventive) or Assistant Director of Revenue Intelligence or Assistant Commissioner of Customs (Audit);

(k)

such other class of officers of customs as may be appointed for the purposes of this Act;.

Amendment notes (2)
  1. Subs w.e.f. 26-5-1995 . Subs. by Act 22 of 1995, s. 52, for sections 3 and 4 (w.e.f. 26-5-1995).
  2. Subs w.e.f. 30-3-2022 . Subs. by Act 6 of 2022, s. 87 for section 3 (w.e.f. 30-3-2022), earlier it was subs. by Act 25 of 2014, s. 79, for clauses (a), (b), (c), (cc), (d), (e) and (f) (w.e.f. 6-8-2014).