Customs officer hierarchy under the Customs Act defines classes of customs authorities and preserves power to appoint others. Section 3 classifies the officers of customs under the Customs Act into a hierarchical framework covering senior administrative, preventive, audit, appellate, and revenue intelligence posts. The provision recognises multiple levels of authority, from Principal Chief Commissioner and Chief Commissioner down to Assistant Commissioner, and also preserves power to appoint any other class of officers for the purposes of the Act. The notes record that the section has been repeatedly amended and substituted to reflect restructuring of customs administration and revised officer designations.
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.
Customs officer hierarchy under the Customs Act defines classes of customs authorities and preserves power to appoint others.
Section 3 classifies the officers of customs under the Customs Act into a hierarchical framework covering senior administrative, preventive, audit, appellate, and revenue intelligence posts. The provision recognises multiple levels of authority, from Principal Chief Commissioner and Chief Commissioner down to Assistant Commissioner, and also preserves power to appoint any other class of officers for the purposes of the Act. The notes record that the section has been repeatedly amended and substituted to reflect restructuring of customs administration and revised officer designations.
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