News Flash
  • Deadline for completion of activity of filing/withdrawal of Departmental Appeals in various Appellate FORA Click here
  • Immediate Attention: Registrationand Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 04.12.2018 to 07.12.2018. Please download the same from www.nacenkanpur.gov.in.
  • For GST Practitioners enrolled after 24.09.2018, one more examination will be held in December 2018, date of which will be announced in due course.
  • Exam syllabus will be taken “as on 01.09.2018” for the purpose of exam scheduled on 31.10.2018
  • Result of Departmental Examination for IRS (C&CE) Group "A" Officer Trainees held from 03rd July to 09th July 2018 in respect of 69th Batch. Click here
  • Nomination For Two-Days Training on Risk Management System in Customs, Role of LRMs & Post Clearance Audit for Group A Officers of CBIC on 19th & 20th November, 2018 at NACIN, Faridabad. Click here
  • Request for Proposal (RFP) for organizing one-week International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees. Click here
  • Maintaining data regarding reservation, vacancies and promotion in Group B and C. Click here
  • Attention of all CCs/DGs : Please ensure registration of DDOs under your charge under TDS provisions.For Details Click here
  • Drawing Competition under Swachhta Action Plan 2018 Click here
  • CGST Rules, 2017 as amended up to 09.10.2018 have been uploaded
  • FINAL Seniority list in the grade of Commissioner of Customs & Central Excise (SAG) for the period 2008-09 to 2011-12 Click here
  • Rule 96(10) prospectively amended to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports.
  • Transfer/Posting in the grade of Pr. Commissioner / Commissioners of Customs, GST & Central Excise - AGT-2018 Click here
  • The Templates (MPRs) for Corporate Insolvency Resolution Process (CIRP) (TAR-CE-7, TAR-CE-8, TAR-CUS-7, TAR-CUS-8, TAR-ST-7, TAR-ST-8, TAR-GST-7 and TAR-GST-8,) have been hosted on DDM website. Central Excise & GST Commissionerates as well as Customs Commissionerates are requested to upload the Corporate Insolvency Resolution Process (CIRP) data starting from the month of April, 2018 at the earliest.
  • Nominations for TADAT course for CBIC Officers Click here
  • Circular No. 1067/6/2018-CX dated 5th October, 2018 reg. Online registration and online filing of claims by eligible units under Scheme of Budgetary SupportClick here
  • Call for nominations for Master Degree Programmes by Lee Kuan Yew School of Public Policy (LKYSPP) for the academic year 2019 Click here
  • Implementation of Tax Deduction at Source (TDS) under GST-regClick here
  • Attention all DDO'S for implementation of Tax Deduction at Source (TDS) under GST w.e.f. 01st October,2018Click Here Circluar   |  Enclosures
  • Member(Admin) DO regarding SHS & Expenditure under O.E. Swachhta during the FY 2018-19 . Click here
  • Details of Prospective Training by NACIN and its ZTIs & RTIs in October, 2018 . Click here
  • Swachhta Uday Booklet is available now.Click here
View all

Chapter II - Officers of Customs

1[Section 3. Classes of officers of customs. -

There shall be the following classes of officers of customs, namely:-

2[(a)     Principal Chief Commissioners of Customs;

(b)        Chief Commissioners of Customs;

(c)        Principal Commissioners of Customs;

(d)       Commissioners of Customs;

(e)        Commissioners of Customs (Appeals);

(f)        Joint Commissioners of Customs;

(g)        Deputy Commissioners of Customs;

(h)        Assistant Commissioner of Customs;

(i)       such other class of officers of customs as may be appointed for the purposes of this Act.]

3 [Section 4. Appointment of officers of customs. -

(1) The 4 [Board] may appoint such persons as it thinks fit to be officers of customs.

(2) Without prejudice to the provisions of sub-section (1), 5[Board may authorise a 6[Principal Chief Commissioner of Customs or Chief Commissioner of Customs or a Principal Commissioner of Customs or Commissioner of Customs] or a 7[Joint or Assistant or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs.]

Section 5Powers of officers of customs. -

(1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act.

(2) An officer of customs may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of customs who is subordinate to him.

(3) Notwithstanding anything contained in this section, 8[a 9[Commissioner (Appeals)]] shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV and section 108.

Section 6. Entrustment of functions of Board and customs officers on certain other officers. -

The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.

  1. Substituted by Act 22 of 1995, section 52, for section 3(w.e.f. 26-5-1995). Earlier section 3 was amended by Act 29 of 1988, section 2(w.e.f. 1-7-1998) and by Act 44 of 1980, section 50 and Fifth Schedule, Part I-2(w.e.f.11-10-1992).
  2. Substituted by Act 25 of 2014, section 79, for clauses (a), (b, (c), (cc), (d), (e) and (f)(w.e.f. 6-8-2014). Earlier clause (cc) was inserted by Act 27 of 1999, section 101(w.e.f. 11-05-1999) and clause (e) was amended by Act 8 of 2011, section 37(w.e.f. 08-04-2011). Clauses (a), (b), (c), (cc), (d), (e), and (f) before substitution by Act 25 of 2014, stood as under:

“(a)    Chief Commissioners of Customs;

(b)     Commissioners of Customs;

 (c)     Commissioners of Customs (Appeals);

(cc)     Joint Commissioners of Customs;

(d)     Deputy Commissioners of Customs;

(e)      Assistant Commissioner of Customs; and

(f)       such other class of officers of customs as may be appointed for the purposes of this Act.”

  1.  Substituted by Act 22 of 1995, section 52, for section 4(w.e.f. 26-5-1995)
  2.  Substituted by Act 20 of 2002, section 117(i), for “Central Governement” (w.e.f. 11-5-2002).
  3. Substituted by Act 20 of 2002, section 117(ii), for “Central Government may authorise the Board”(w.e.f. 11-5-2002).
  4. Substituted by the Finance (No. 2) Act, 2014 (25 of 2014), section 78, for the words “Chief Commissioner of Customs” and “Commissioner of Customs” (w.e.f. 06.08.2014).
  5. Substituted by Act 27 of 1999, section 100, for “Deputy or Assistant Commissioner of Customs”(w.e.f. 11-5-1999).
  6. Substituted by Act 44 of 1980, section 50, Fifth Schedule, part-I-3, for “an Appellate Collector of Customs”(w.e.f. 11-10-1982).
  7. Substituted by Act 22 of 1995, section 50, for “Collector(Appeals)”(w.e.f. 26-5-1995)