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        Clause 86 - Substitution of section 3-Classes of officers of customs

        Finance Bill, 2022
        Customs

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        Classes of customs officers redefined to include Directorate of Revenue Intelligence, Preventive and Audit cadres for statutory purposes. The substituted section specifies statutory classes of officers of customs, enumerating principal, chief, principal commissioners, commissioners, additional, joint, deputy and assistant commissioners and corresponding titles in Preventive, Audit and Directorate of Revenue Intelligence streams, and includes appellate designations; it also permits the Board to appoint additional classes as necessary for the Act's purposes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Classes of customs officers redefined to include Directorate of Revenue Intelligence, Preventive and Audit cadres for statutory purposes.

                                The substituted section specifies statutory classes of officers of customs, enumerating principal, chief, principal commissioners, commissioners, additional, joint, deputy and assistant commissioners and corresponding titles in Preventive, Audit and Directorate of Revenue Intelligence streams, and includes appellate designations; it also permits the Board to appoint additional classes as necessary for the Act's purposes.


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