News Flash
  • 28th India - Sri Lanka DG Level Talks on Anti-Smuggling and related matters being held on 22-23 February, 2018 in New Delhi between DG, DRI and DG, Customs, Sri Lanka.
  • Weekly newsletter from Chairman, CBEC dated 16/02/2018 Click here
  • “All users are informed that, the new version of MSR for Part-I has been uploaded”
  • One day Training on Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Circular on Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017 has been uploaded
  • Weekly newsletter from Chairman, CBEC dated 09/02/2018 Click here
  • Video on implementation of Swachhta Action Plan by CBEC Click here
  • Notification for postponing the implementation of e-way bill rules has been issued
  • Letter to All CCAs regarding Taking Care while send Direct Recruitment Quota Requisition to DGHRD Click here
  • Government e-Market Place (GeM) and Competition Law for Group 'A' officers of CBEC on 20th February, 2018 click here
  • Training Schedule of GeM & e-Procurement Click Here
  • Customs duty Calculator will not functional from 02-Feb-2018 at 00:00 hrs till the updates of duty rates as per changes made in the Union Budget 2018-19
  • FAQs on EWay Bill Provisions in GSTclick here
  • The Union Budget of India for FY 2018-19 has been announced. Please click here for more details.
  • Field formations are informed that from this Month onwards : 1) DDM-CUS-1 has been modified with new column i.e 'IGST-REFUND' and this is to be uploaded since the Month of July-2017 onwards. 2) DDM-ST-1 has been restarted,so field formations are requested to upload the data since the Month of July-2017 onwards. 3) DRI-CUS-7 has been modified with new group i.e 'Recovery by way of disposal of goods' which is to be uploaded from the current Month ,i.e, Jan-2018.
  • GNIT E-tender for CCAMC for 22 in number Category-II Vessels dated 29.01.2018. closing date of tender is 15.03.2018 1300 hours.click here
  • CBEC launches IT tools ICETRAK and ICETAB for trade facilitation and faster clearances – To download ICETRAK, click here here on your Android mobile phone
  • ATTN: BUDGET UPDATE :On account of Budget 2018-2019, due to be presented on "1-Feb-2018", filing of B.E.'s would not be available from 1700 hrs onwards on "1-Feb-2018" till completion of updation of all changes in the ICES 1.5
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
  • DG NACIN's letter regarding E way Bill Master Trainer of Faridabad and Bangalore for more detailclick here
  • Chairman CBEC's weekly newsletter dated 25.01.2018click here
  • CGST Rules as amended upto 23/01/2018 have been uploaded click here
  • Important information for the field click here
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
  • Departmental Examination for promotion of Ministerial Officers to rescheduled to be held from 20.02.2018 to 22.02.2018
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
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)