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          <h1>The Customs Act, 1962, defines roles from Chief Commissioner to Assistant Commissioners, adapting to administrative needs via Finance Acts.</h1> The Customs Act, 1962, outlines the hierarchy of customs officials, including Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, and their respective preventive and audit roles. It also includes the Principal Commissioner and Commissioner of Customs (Appeals), Additional, Joint, Deputy, and Assistant Commissioners, and Directors of Revenue Intelligence. The Act allows for the appointment of other classes of customs officers as needed. The structure has been amended over time, with changes made by various Finance Acts, reflecting evolving administrative needs and functions within the customs framework.

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