Customs Act, 1962- Chapter II- Officers Of Customs

By
Tilak Marg
-

Chapter II

OFFICERS OF CUSTOMS

3. Classes of officers of customs.

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

[ii][(a) Principal Chief Commissioners of Customs;

(b) Chief Commissioners of Customs;

(c) Principal Commissioners of Customs;

(d) Commissioners of Customs;

(e) Commissioners of Customs (Appeals);

(f) Joint Commissioners of Customs;

(g) Deputy Commissioners of Customs;

(h) Assistant Commissioners of Customs;

(i) such other class of officers of customs as may be appointed for the purposes of this Act.]

4. Appointment of officers of customs.

4. Appointment of officers of customs.—(1) The [iii][Board] may appoint such persons as it thinks fit to be officers of customs.

(2) Without prejudice to the provisions of sub-section (1), [iv][Board may authorise a Chief Commissioner of Customs or] a Commissioner of Customs or a [v][Joint] or Assistant Commissioner of Customs [vi][or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs [vii][or Deputy Commissioner of Customs].]

Other Contents of Customs Act, 1962
Chapter I- Preliminary
Chapter II- Officers Of Customs
Chapter III- Appointment of customs ports, airports, etc.
Chapter IV- Prohibition On Importation And Exportation Of Goods
Chapter IV-A- Detection Of Illegally Imported Goods And Prevention Of The Disposal Thereof
Chapter IV-B- Prevention Or Detention Of Illegal Export Of Goods
Chapter IV-C- Power To Exempt From The Provisions Of Chapters IV-A And IV-B
Chapter V- Levy Of, And Exemption From, Customs Duties
Chapter V-A- Indicating amount of duty in the price of goods, etc., for purpose of refund
Chapter V-AA- Administration Of Rules Of Origin Under Trade Agreement
Chapter V-B- Advance Rulings
Chapter VI- Provisions Relating To Conveyances Carrying Imported Or Exported Goods
Chapter VII- Clearance Of Imported Goods And Export Goods
Chapter VII-A- Payments Through Electronic Cash Ledger And Electronic Duty Credit Ledger
Chapter VIII- Goods In Transit
Chapter IX- Warehousing
Chapter X- Drawback
Chapter X-A- Special Provisions Relating To Special Economic Zone
Chapter XI- Special Provisions Regarding Baggage, Goods Imported Or Exported By Post, Courier And Stores
Chapter XII- Provisions Relating To Coastal Goods And Vessels Carrying Coastal Goods
Chapter XII-A- Audit
Chapter XII-B- Verification Of Identity And Compliance
Chapter XIII- Searches, Seizure And Arrest
Chapter XIV- Confiscation Of Goods And Conveyances And Imposition Of Penalties
Chapter XIV-A- Settlement Of Cases
Chapter XV- Appeals
Chapter XVI- Offences And Prosecutions
Chapter XVII- Miscellaneous
Schedule

5. Powers of officers of customs.

5. Powers of officers of customs.—(1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of customs may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of customs who is subordinate to him.

(3) Notwithstanding anything contained in this section, a Commissioner (Appeals) shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV and Section 108.

6. Entrustment of functions of Board and customs officers on certain other officers.

6. Entrustment of functions of Board and customs officers on certain other officers.—The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.

References

[i]  Ss. 3 and 4 Substituted by Act 22 of 1995, S. 52.

[ii]  Substituted by Act 25 of 2014, S. 79 (w.e.f. 1-10-2014).

[iii]  Substituted for “Central Government” by Act 20 of 2002, S. 117.

[iv]  Substituted by Act 20 of 2002, S. 117.

[v]  Substituted for “Deputy” by Act 27 of 1999, S. 100.

[vi]  Inserted by Act 27 of 1999, S. 100.

[vii]  Inserted by Act 27 of 1999, S. 100.

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