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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, when authorised by the Board, may appoint officers of customs of which rank?

Such an officer may appoint officers of customs only below the rank of Assistant Commissioner or Deputy Commissioner of Customs. Appointments at or above that rank cannot be made under this authorisation, because section 4(2) limits the delegated power to lower ranks.

  1. ABelow the rank of Assistant Commissioner or Deputy Commissioner of CustomsCorrect
  2. BOf the rank of Chief Commissioner of Customs
  3. COf the rank of Commissioner of Customs (Appeals)
  4. DOf any rank including Additional Commissioner

Explanation

Section 4(2) lets specified senior officers appoint officers of customs only below the rank of Assistant Commissioner or Deputy Commissioner of Customs. They cannot appoint officers of that rank or higher; those appointments are made by the Board.

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