CMA Intermediate · Direct and Indirect Taxation · Customs Act
Which one of the following is listed in section 3 of the Customs Act, 1962 as a class of officers of customs?
Commissioner of Customs (Appeals) is a listed class of officers of customs. Section 3(f) names it separately, whereas Collector of Customs and the other designations are not classes named in section 3.
- ACommissioner of Customs (Appeals)Correct
- BCollector of Customs
- CChief Controller of Imports
- DSuperintendent of Customs (Appeals) only
Explanation
Section 3(f) lists Commissioner of Customs (Appeals) as a class. Collector of Customs was replaced by Commissioner, and the other designations are not listed classes in section 3.
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