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Tax Laws and Practice · Overview of Customs Act

Appointment of Officers of Customs under Section 4

Updated 11 October 2026 · Fact-checked

Under section 4 of the Customs Act, 1962, the Board may appoint any persons it thinks fit as officers of customs. The Board may also authorise senior officers, up to Commissioner and Joint or Assistant or Deputy Commissioner level, to appoint officers below the rank of Assistant or Deputy Commissioner. Answer by citing the sub-section, naming the appointing authority and concluding.

Understand Appointment of Officers of Customs

The Customs Act works through people. Someone must check goods, assess duty and enforce the law. These people are called officers of customs. Section 4 says how they come into office.

Under section 4(1), the Board may appoint such persons as it thinks fit to be officers of customs. The Board here is the Central Board of Indirect Taxes and Customs. The word "Board" replaced "Central Government" in this section with effect from 11-5-2002, so the power now sits with the Board.

The Board cannot appoint every junior officer personally. So section 4(2) lets it authorise senior officers to do so. The Board may authorise a Principal Chief Commissioner or Chief Commissioner of Customs, or a Principal Commissioner or Commissioner of Customs, or a Joint, Assistant or Deputy Commissioner of Customs. The officers so authorised may appoint officers of customs below the rank of Assistant Commissioner or Deputy Commissioner. The authorisation is given by the Board. It does not arise automatically from rank.

Section 4 only deals with appointment. Other sections deal with related matters. Section 5 deals with powers of officers, including the idea of a proper officer. Section 6 lets the Central Government entrust functions to officers of the Central or State Government or a local authority. Section 152 deals with delegation of powers. Section 151 requires certain other officers, such as police and Navy officers, to assist customs officers. Keep these separate in your answers.

Key rules to remember

Main appointing power
Section 4(1): Board may appoint such persons as it thinks fit to be officers of customs
The Board, not the Central Government, holds this power now.
Appointment by authorised officers
Section 4(2): Board may authorise a Principal Chief Commissioner / Chief Commissioner, Principal Commissioner / Commissioner, or Joint / Assistant / Deputy Commissioner to appoint officers of customs below the rank of Assistant / Deputy Commissioner
Limit: only ranks below Assistant or Deputy Commissioner. Authorisation comes from the Board.
Entrustment to other government officers
Section 6: Central Government, by notification, may entrust conditionally or unconditionally to any officer of the Central or State Government or a local authority any functions of the Board or of an officer of customs
Done by notification in the Official Gazette.
Proper officer
Section 5(1A) and (1B): Board by notification, or Principal Commissioner / Commissioner by order within assigned jurisdiction, assigns functions to an officer of customs, who is the proper officer for those functions
The Commissioner acts within the jurisdiction assigned by the Board.
Delegation of powers
Section 152: Central Government, by notification, may let powers of the Board be exercised also by a Principal Chief Commissioner / Chief Commissioner or Principal Commissioner / Commissioner; Commissioner's powers by a Joint, Assistant or Deputy Commissioner; Joint Commissioner's powers by an Assistant or Deputy Commissioner; Assistant or Deputy Commissioner's powers by a Gazetted Officer of Customs empowered by the Board
Each step down needs empowerment. The last step is empowered by the Board, the others by the Central Government.
Assistance to customs officers
Section 151: officers of Central Excise, Navy, Police, and Central or State Government officers at a port or airport, and others notified, are empowered and required to assist officers of customs
These officers are not appointed as customs officers. They assist.

How to solve Appointment of Officers of Customs questions

Use this method for any question on who appoints officers of customs or how their powers are shared.

  1. 1Read the question and decide what is asked: appointment, entrustment, delegation, or assistance. Each has a different section.
  2. 2State the rule: for appointment, section 4(1) gives the Board the power to appoint such persons as it thinks fit.
  3. 3If the officer is junior, bring in section 4(2): authorised senior officers can appoint only officers below Assistant or Deputy Commissioner rank.
  4. 4Check the rank in the facts against the limit. Ask whether the Board has authorised the appointing officer.
  5. 5If the facts involve outsiders such as State officers, apply section 6 (entrustment by Central Government notification) or section 151 (duty to assist).
  6. 6If the facts involve passing on powers, apply section 152 and the rank ladder, noting who empowers at each step.
  7. 7Write a clear conclusion that answers the exact question asked, citing the section.

Quickest way: Rank and authority check

When to use it: Use it for short-answer or case questions where you must decide quickly whether an appointment is valid.

  1. Write the appointing person and their rank.
  2. Write the rank of the person appointed.
  3. If the Board appoints, it is valid under section 4(1).
  4. If a Commissioner or other senior officer appoints, check two things: Board authorisation and appointee below Assistant or Deputy Commissioner.
  5. Conclude valid or invalid with section 4(2).

Common mistakes in Appointment of Officers of Customs

  • Saying the Central Government appoints customs officers under section 4.

    Older material used "Central Government" and students remember it.

    Fix: Write that the Board appoints under section 4(1). Central Government appears in sections 6 and 152.

  • Saying a Commissioner can appoint any officer, including an Assistant Commissioner.

    Students ignore the limit in section 4(2).

    Fix: Always add: only officers below the rank of Assistant or Deputy Commissioner, and only if the Board has authorised.

  • Assuming the power to appoint comes automatically with rank.

    Students think of rank alone as enough.

    Fix: Section 4(2) says the Board may authorise. Mention the authorisation.

  • Mixing up appointment (section 4) with delegation (section 152) and entrustment (section 6).

    All three involve passing on authority.

    Fix: Appointment makes someone an officer of customs. Entrustment gives functions to other government officers. Delegation lets powers be exercised also by lower ranks.

  • Treating police or Navy officers under section 151 as officers of customs.

    The section says they are empowered to assist.

    Fix: Say they are required to assist officers of customs. They are not appointed as customs officers.

Worked examples

Example 1

Who can appoint officers of customs under the Customs Act, 1962? Can a Commissioner of Customs appoint an Assistant Commissioner?

Show the solution
  1. Provision: section 4(1) says the Board may appoint such persons as it thinks fit to be officers of customs.
  2. Under section 4(2), the Board may authorise a Principal Chief Commissioner or Chief Commissioner, a Principal Commissioner or Commissioner, or a Joint, Assistant or Deputy Commissioner to appoint officers of customs.
  3. Limit: the officers so authorised may appoint only officers below the rank of Assistant Commissioner or Deputy Commissioner.
  4. Application: an Assistant Commissioner is not below that rank. So the Commissioner cannot appoint one under section 4(2).

Answer: The Board appoints officers of customs under section 4(1). Authorised senior officers can appoint only those below Assistant or Deputy Commissioner. A Commissioner therefore cannot appoint an Assistant Commissioner under section 4(2). Such an appointment is for the Board under section 4(1).

Example 2

The Board authorises a Joint Commissioner of Customs to appoint officers. The Joint Commissioner appoints an Appraiser, whose post is below Assistant Commissioner. Is the appointment valid? Would your answer change if the Joint Commissioner had no authorisation?

Show the solution
  1. Provision: section 4(2) lets the Board authorise a Joint Commissioner of Customs to appoint officers below Assistant or Deputy Commissioner rank.
  2. Facts: the Board has authorised the Joint Commissioner, and the Appraiser post is below the Assistant Commissioner rank.
  3. Both conditions are met: authorisation and rank limit.
  4. Without authorisation, the Joint Commissioner has no power under section 4(2), as that power exists only when the Board authorises.

Answer: The appointment is valid under section 4(2) because the Board has authorised the Joint Commissioner and the appointee is below Assistant Commissioner rank. Without the Board's authorisation, the Joint Commissioner could not make it.

Exam tips

  • Quote section 4(1) and 4(2) separately. Many answers merge them and lose the rank limit.
  • In case questions, check two things every time: Board authorisation and the rank of the appointee.
  • Do not confuse section 4 with sections 5, 6, 151 and 152. Write one line on what each does if the question is broad.
  • Use the current designations: Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, Commissioner, Joint, Assistant and Deputy Commissioner.
  • End every answer with a one-line conclusion naming the section.

Practice questions from Overview of Customs Act

Appointment of Officers of Customs in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Appointment of Officers of Customs: frequently asked questions

Who appoints officers of customs under section 4?

The Board appoints such persons as it thinks fit to be officers of customs under section 4(1). Under section 4(2), it may authorise senior officers to appoint officers below Assistant or Deputy Commissioner rank.

Can a Commissioner of Customs appoint any customs officer?

No. A Commissioner can appoint only officers below Assistant or Deputy Commissioner rank, and only if the Board has authorised this under section 4(2).

What is the difference between appointment and delegation of powers?

Appointment under section 4 makes a person an officer of customs. Delegation under section 152 lets a power be exercised also by another officer when the Central Government notifies it.

Are police officers officers of customs?

No. Under section 151, officers of Police, Navy, Central Excise and certain other government officers are empowered and required to assist officers of customs in executing the Act. They are not appointed under section 4.