https://www.taxtmi.com/acts?id=947 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 15 Jun 2026 16:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=947 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=947