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

Under the Customs Act, 1962, which authority has the general power to appoint persons as it thinks fit to be officers of customs?

The Board has the general power under section 4(1) to appoint such persons as it thinks fit as officers of customs. Other officers, such as Commissioners, can appoint only below a certain rank and only when the Board authorises them.

  1. AThe BoardCorrect
  2. BA Principal Commissioner of Customs
  3. CAn Assistant Commissioner of Customs
  4. DThe State Government

Explanation

Section 4(1) says the Board may appoint such persons as it thinks fit to be officers of customs. Commissioners and lower officers can appoint only if the Board authorises them under section 4(2), and only for lower ranks. The State Government has no such power under this section.

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