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of <h1>Finance Bill 2022: Clause 86 proposes new section 3 in Customs Act, defining ranks and roles of customs officers.</h1> Clause 86 of the Finance Bill, 2022, proposes a substitution for section 3 of the Customs Act to define the classes of customs officers. The new section outlines various ranks, including Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, and other related positions within Customs and Revenue Intelligence. It also includes roles related to Customs (Preventive), audit, and appeals. The provision allows for the appointment of additional officer classes as needed for the purposes of the Act, as specified by the Board.
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