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        F. Acts / Amendment Acts

        Section 87 - Substitution of new section for section 3

        Finance Act, 2022
        Customs

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        Classes of officers of customs defined - enumerates specified ranks including preventive, revenue intelligence, audit, and appeals. The Finance Act, 2022 replaces section 3 of the Customs Act to define the classes of officers of customs, enumerating specified ranks across leadership, appellate, Preventive, Revenue Intelligence and Audit streams (including Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner) and providing for 'such other class of officers of customs as may be appointed for the purposes of this Act.'
                          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 officers of customs defined - enumerates specified ranks including preventive, revenue intelligence, audit, and appeals.

                              The Finance Act, 2022 replaces section 3 of the Customs Act to define the classes of officers of customs, enumerating specified ranks across leadership, appellate, Preventive, Revenue Intelligence and Audit streams (including Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, Additional Commissioner, Joint Commissioner, Deputy Commissioner and Assistant Commissioner) and providing for "such other class of officers of customs as may be appointed for the purposes of this Act."


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