CS Executive · Tax Laws and Practice · Overview of Customs Act
Who is empowered under Section 4 of the Customs Act, 1962 to appoint persons as officers of customs in the first instance?
The Board is the primary appointing authority. Section 4(1) lets the Board appoint such persons as it thinks fit to be officers of customs. Other officers appoint only when the Board authorises them, as in Section 4(2).
- AThe Central Board (Board), which may appoint such persons as it thinks fitCorrect
- BA Deputy Commissioner of Customs acting independently of the Board
- CThe Principal Commissioner of Customs (Appeals)
- DThe Director General of Revenue Intelligence only
Explanation
Section 4(1) states that the Board may appoint such persons as it thinks fit to be officers of customs. Other officers can appoint only if authorised by the Board under Section 4(2), and then only below a stated rank.
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