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Customs Acts 1962 - Chapter-II, Officers of Customs.


CHAPTER II

OFFICERS OF CUSTOMS

  1.  Classes of officers of customs.— There shall be the following classes of officers of customs, namely:-
    1. Chief Commissioners of Customs;
    2. Commissioners of Customs;
    3. Commissioners of Customs (Appeals);
      (cc) Joint Commissioners of Customs;
    4. Deputy Commissioners of Customs;
    5. Assistant Commissioners of Customs or Deputy Commissioner of Customs;
    6. such other class of officers of customs as may be appointed for the purposes of this Act.
  2. Appointment of officers of customs.
    1. The Board may appoint such persons as it thinks fit to be officers of customs.
    2. Without prejudice to the provisions of sub-section (1), Board may authorise a Chief Commissioner of Custom or a Joint or Assistant Commissioner of Customs or Deputy Commissioner of Customs to appoint officers of customs below the rank of Assistant Commissioner of Customs or Deputy Commissioner of Customs.
  3. Powers 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, a 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.
  4. 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.

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What is New?

Date: 23-07-2024
Notification No. 39/2024-Customs
Seeks to amend notification No. 45/2017-Customs dated 30th June, 2017 in order to extend the time period of re-import.

Date: 23-07-2024
Notification No. 51/2024-Customs (N.T.)
Seeks to amend Customs Tariff (Identification, Assessment and Collection Countervailing Duty on Subsidized Articles and for Determination of Injury) Rules, 1995 to provide for New Shippers Review

Date: 23-07-2024
Notification No. 29/2024-CUSTOMS
Seeks to amend notification No. 154/94-Customs dated the 13th July, 1994 which provides for duty free import of commercial samples.

Date: 23-07-2024
Notification No. 31/2024-Customs
Seeks to amend notification No. 11/2021-Customs dated 1st February, 2021 so as to revise AIDC applicable on certainitems.

Date: 23-07-2024
Notification No. 33/2024-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 23-07-2024
Notification No. 34/2024-Customs
Seeks to amend notification related to electronics including Nos.25/1999-Customs, 25/2002-Customs and 57/2017- Customs.

Date: 23-07-2024
NOTIFICATION No. 35/2024-Customs
Seeks to amend notification No. 8/2020-Customs dated 1st February, 2020 in order to revise Health Cess on certain items.

Date: 23-07-2024
Notification No. 36/2024-Customs
Seeks to provide exemption/concessional rate of BCD and SWS to critical minerals.

Date: 23-07-2024
Notification No. 37/2024-Customs
Seeks to amend notification no. 27/2011-Customs dated 1st March, 2011 in order to amend the export duty on specified items of raw hides, skins and leather.

Date: 19-07-2024
Notification No. 50/2024 –Customs (N.T.)
Amendment to Notification No. 24/2023-Customs (N.T.) dated 01.04.2023 - Extension of RoDTEP support to exports by unit in SEZ.



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