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CS Executive · Tax Laws and Practice · Overview of Customs Act

A Commissioner of Customs, authorised by the Board under section 4(2), wishes to appoint officers of customs. Whom may he appoint under that authority?

An authorised Commissioner may appoint only officers of customs below the rank of Assistant or Deputy Commissioner. Section 4(2) limits the delegated appointing power to these lower ranks. Appointments to higher ranks remain with the Board under its general power in section 4(1).

  1. AOfficers of customs below the rank of Assistant or Deputy Commissioner of CustomsCorrect
  2. BOfficers of customs of any rank, including Commissioners
  3. COnly officers of customs of the rank of Joint Commissioner
  4. DOnly officers of the Navy and Police

Explanation

Section 4(2) lets the Board authorise specified senior officers, including a Commissioner, to appoint officers of customs below the rank of Assistant or Deputy Commissioner. Appointing officers of higher ranks is not covered by this authority. Navy and Police officers are assistants under section 151, not appointees under section 4.

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