Section 52 - Substitution of new sections for sections 3 and 4 - Finance Act, 1995

52. Substitution of new sections for sections 3 and 4 For section 3 and 4 of the Customs Act, the following sections shall be substituted namely.- 3. Classes of officers of customs.- There shall be the following classes of officers of customs, namely.- (a) Chief Commissioners of Customs; (b) Commissioners of Customs; (c) Commissioners of Customs (Appeals); (d) Deputy Commissioners of Customs; (e) Assistant Commissioners of Customs; and (f) such other class of officers of customs as may be appointed for the purposes of this Act. 4. Appointment of officers of customs.- (1) The Central Government may appoint such persons as it thinks fit to be officers of customs. (2) Without prejudice to the provisions of sub-section (1), the Central Government may authorise the Board, a Commissioner of Customs or a Deputy or Assistant Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs.