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

Under section 4(2) of the Customs Act, 1962, a Principal Commissioner of Customs, if authorised by the Board, may appoint officers of customs of which description?

An authorised Principal Commissioner of Customs may appoint only officers of customs below the rank of Assistant Commissioner or Deputy Commissioner of Customs. The delegation under section 4(2) does not extend to appointing officers of that rank or higher.

  1. AOfficers below the rank of Assistant Commissioner or Deputy Commissioner of CustomsCorrect
  2. BOfficers of any rank including Commissioners
  3. COnly officers of the rank of Joint Commissioner
  4. DOnly officers of the Central Excise Department

Explanation

Section 4(2) lets the Board authorise specified senior officers to appoint officers of customs below the rank of Assistant Commissioner or Deputy Commissioner of Customs. Appointment of officers of that rank or above is not covered by this delegation, so 'any rank' is wrong.

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