CMA Intermediate · Direct and Indirect Taxation · Customs Act
Under Section 4 of the Customs Act, 1962, who may appoint such persons as it thinks fit to be officers of customs?
The Board appoints officers of customs. Section 4(1) of the Customs Act, 1962 says the Board may appoint such persons as it thinks fit to be officers of customs, so the power does not rest with the Central Government or an appellate commissioner.
- AThe Central Government through a Gazette notification only
- BThe BoardCorrect
- CThe Commissioner of Customs (Appeals)
- DThe Director General of Revenue Intelligence only
Explanation
Section 4(1) states that the Board may appoint such persons as it thinks fit to be officers of customs. The Central Government is not the appointing authority under this sub-section, and the Appeals Commissioner has no such power.
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