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        F. Acts / Amendment Acts

        Section 52 - Substitution of new sections for sections 3 and 4

        Finance Act, 1995
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Appointment of customs officers: central government may appoint and delegate appointment powers to board and commissioners. Defines classes of customs officers including Chief Commissioners, Commissioners, Commissioners (Appeals), Deputy Commissioners, Assistant Commissioners, and other classes as may be appointed. Establishes that the Central Government may appoint officers of customs and may authorize the Board or specified commissioners to appoint officers below the rank of Assistant Commissioner.
                          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.

                                Appointment of customs officers: central government may appoint and delegate appointment powers to board and commissioners.

                                Defines classes of customs officers including Chief Commissioners, Commissioners, Commissioners (Appeals), Deputy Commissioners, Assistant Commissioners, and other classes as may be appointed. Establishes that the Central Government may appoint officers of customs and may authorize the Board or specified commissioners to appoint officers below the rank of Assistant Commissioner.


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