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of <h1>Customs Act Section 4: Board's Power to Appoint Officers Expanded by Finance Act, 2014 Amendments</h1> The Customs Act, 1962, Section 4, allows the Board to appoint officers of customs. Additionally, the Board can authorize higher-ranking officials, such as the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, Joint Commissioner, Assistant Commissioner, or Deputy Commissioner of Customs, to appoint customs officers below the rank of Assistant Commissioner. This provision was amended by the Finance (No. 2) Act, 2014, to include specific titles such as Principal Chief Commissioner and Principal Commissioner.
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