[1]4. Appointment of officers of customs. –
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(1) The [2][Board] may appoint such persons as it thinks fit to be officers of customs. |
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(2) Without prejudice to the provisions of sub-section (1), [3] [Board may authorise a [4] [Principal Chief Commissioner of Customs or Chief Commissioner of Customs] or] a [5] [Principal Commissioner of Customs or Commissioner of Customs] or a [6] [Joint] or [7] [Assistant or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs.] |
[1] Substituted by s. 52 of the Finance Act, 1995 (22 of 1995) for section 4.
[2] Substituted (w.e.f. 11-5-2002) by s. 117(i) of the Finance Act, 2002 (20 of 2002) for "Central Government".
[3] Substituted (w.e.f. 11-5-2002) by s. 117(ii) of the Finance Act, 2002 (20 of 2002) for "Central Government may authorise the Board"(w.e.f. 11-5-2002).
[4] Substituted (w.e.f. 6-8-2014) for the words “Chief Commissioner of Customs" and "Commissioner of Customs" by s. 78 of the Finance (No.2) Act, 2014 (25 of 2014)
[5] Substituted (w.e.f. 6-8-2014) for the words “Commissioner of Customs" by s. 78 of the Finance (No.2) Act, 2014 (25 of 2014).
[6] Substituted by s. 100 of the Finance Act, 1999 (27 of 1999).
[7] Substituted by s. 100 of the Finance Act, 1999 (27 of 1999).