CMA Intermediate · Direct and Indirect Taxation · Customs Act
Under the Customs Act, 1962, which of the following is listed as a separate class of officers of customs in Section 3?
Principal Commissioner of Customs (Appeals) is a distinct class of officers of customs named in Section 3 of the Customs Act, 1962. Designations such as Superintendent, Chief Appraiser or Inspector are not listed there as separate classes.
- APrincipal Commissioner of Customs (Appeals)Correct
- BSuperintendent of Customs (Appraising)
- CChief Appraiser of Customs
- DCustoms Inspector (Preventive)
Explanation
Section 3 lists Principal Commissioner of Customs (Appeals) as clause (e). The other designations are not named as classes in the section, though such persons may be appointed under the residual class of other officers of customs.
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