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

Under the Customs Act, 1962, which of the following is listed as a class of officers of customs in the Act's section on classes of officers?

Commissioner of Customs (Appeals) is a listed class of officers of customs under section 3 of the Customs Act, 1962. Police officers only assist customs officers under section 151, and the other designations do not appear in the list of classes.

  1. ACommissioner of Customs (Appeals)Correct
  2. BCollector of Central Excise
  3. CSuperintendent of Police
  4. DRegistrar of Companies

Explanation

Section 3 lists Commissioner of Customs (Appeals) as a separate class of officers of customs. Police officers are only required to assist customs officers under section 151, and excise collectors and Registrars are not listed in section 3.

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