Classes of officers of customs.

³[3. There shall be the following classes of officers of customs, namely:––

(a) Principal Chief Commissioner of Customs or Principal Chief Commissioner of Customs (Preventive) or Principal Director General of Revenue Intelligence;

(b) Chief Commissioner of Customs or Chief Commissioner of Customs (Preventive) or Director General of Revenue Intelligence;

(c) Principal Commissioner of Customs or Principal Commissioner of Customs (Preventive) or Principal Additional Director General of Revenue Intelligence or Principal Commissioner of Customs (Audit);

(d) Commissioner of Customs or Commissioner of Customs (Preventive) or Additional Director General of Revenue Intelligence or Commissioner of Customs (Audit);

(e) Principal Commissioner of Customs (Appeals);

(f) Commissioner of Customs (Appeals);

(g) Additional Commissioner of Customs or Additional Commissioner of Customs (Preventive) or Additional Director of Revenue Intelligence or Additional Commissioner of Customs (Audit);

(h) Joint Commissioner of Customs or Joint Commissioner of Customs (Preventive) or Joint Director of Revenue Intelligence or Joint Commissioner of Customs (Audit);

(i) Deputy Commissioner of Customs or Deputy Commissioner of Customs (Preventive) or Deputy Director of Revenue Intelligence or Deputy Commissioner of Customs (Audit);

(j) Assistant Commissioner of Customs or Assistant Commissioner of Customs (Preventive) or Assistant Director of Revenue Intelligence or Assistant Commissioner of Customs (Audit);

(k) such other class of officers of customs as may be appointed for the purposes of this Act.]

Notes:

1.Substituted by Act 22 of 1995, section 52, for section 3(w.e.f. 26-5-1995). Earlier section 3 was amended by Act 29 of 1988, section 2(w.e.f. 1-7-1998) and by Act 44 of 1980, section 50 and Fifth Schedule, Part I-2(w.e.f.11-10-1992).

2. Substituted by Act 25 of 2014, section 79, for clauses (a), (b, (c), (cc), (d), (e) and (f)(w.e.f. 6-8-2014). Earlier clause (cc) was inserted by Act 27 of 1999, section 101(w.e.f. 11-05-1999) and clause (e) was amended by Act 8 of 2011, section 37(w.e.f. 08-04-2011). Clauses (a), (b), (c), (cc), (d), (e), and (f) before substitution by Act 25 of 2014, stood as under:

“(a) Chief Commissioners of Customs;

(b) Commissioners of Customs;

(c) Commissioners of Customs (Appeals);

(cc) Joint Commissioners of Customs;

(d) Deputy Commissioners of Customs;
(e) Assistant Commissioner of Customs; and
(f) such other class of officers of customs as may be appointed for the purposes of this Act.”

3. Substituted by Finanace Act, 2022 Dated 01.04.2022

Section 3 shall be substituted, Before it was read as-

 "¹Section 3. There shall be the following classes of officers of customs, namely :-

²[(a) Principal Chief Commissioners of Customs

(b) Chief Commissioners of Customs

(c) Principal Commissioners of Customs

(d) Commissioners of Customs

(e) Commissioners of Customs (Appeals)

(f) Joint Commissioners of Customs

(g) Deputy Commissioners of Customs

(h) Assistant Commissioners of Customs

(i) such other class of officers of customs as may be appointed for the purposes of this Act.]"