The Customs Act, 1962
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);
2(cc) Joint Commissioners of Customs;
(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.
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1. Subs. by Act 22 of 1995, sec. 52, for section 3 (w.e.f. 26-5-1995).
2. Ins. by Act, 27 of 1999, sec. 101 (w.e.f. 11-5-1999).