CS Executive · Tax Laws and Practice · Overview of Customs Act
Section 4(2) of the Customs Act, 1962 permits the Board to authorise certain senior officers to appoint officers of customs. Below which rank may the authorised officers make such appointments?
Officers authorised by the Board under Section 4(2) may appoint officers of customs only below the rank of Assistant Commissioner of Customs or Deputy Commissioner of Customs. Higher-rank appointments stay with the Board under Section 4(1).
- ABelow the rank of Assistant Commissioner of Customs or Deputy Commissioner of CustomsCorrect
- BBelow the rank of Principal Commissioner of Customs
- CBelow the rank of Joint Commissioner of Customs only
- DOf any rank including Chief Commissioner of Customs
Explanation
Section 4(2) lets the Board authorise officers such as a Principal Commissioner or Commissioner to appoint officers of customs below the rank of Assistant Commissioner or Deputy Commissioner. Appointments at or above that rank are not covered by the delegation.
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