CMA Intermediate · Direct and Indirect Taxation · Customs Act
Under section 4 of the Customs Act, 1962, the Board may authorise certain senior officers to appoint officers of customs. Below which rank can officers be so appointed by the authorised officers?
Officers authorised by the Board can appoint officers of customs only below the rank of Assistant Commissioner of Customs or Deputy Commissioner of Customs. Section 4(2) limits the delegated power to lower ranks; the Board itself appoints others under section 4(1).
- ABelow the rank of Assistant Commissioner of Customs or Deputy Commissioner of CustomsCorrect
- BBelow the rank of Commissioner of Customs (Appeals)
- CBelow the rank of Additional Commissioner of Customs
- DOf any rank, including Joint Commissioner of Customs
Explanation
Section 4(2) lets the Board authorise specified officers to appoint officers of customs only below the rank of Assistant Commissioner or Deputy Commissioner. Appointment of higher ranks remains with the Board under section 4(1).
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