Classification of customs officers expanded to include Principal Chief and Principal Commissioner, clarifying officer categories under the Act.

Clause 73 substitutes the clauses in section 3 to enumerate the classes of customs officers, expressly including Principal Chief Commissioners of Customs and Principal Commissioners of Customs among Chief Commissioners, Commissioners (including Appeals), Joint Commissioners, Deputy Commissioners, Assistant Commissioners and any other class of officers appointed for the purposes of the Act, thereby defining the officer taxonomy for the Act's application.

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