¹[3. For the purposes of this Act, the Board may, by notification in the official Gazette, appoint, in relation to any area or function specified in the notification, any person to be-

²[(a) a Chief Commissioner of Coustoms;

(aa) a Commissioner of Coustoms;]

(b) a Commissioner of Customs (Appeal);

(c) a Commissioner of Customs (Bond);

(d) a Commissioner of Customs (Valuation and Internal Audit);

 

³[(dd) a Commissioner of Customs (Single Window); ]

(e) a Director General (Customs Intelligence and Investigation);

⁴[(f) a Director General (Audit, Intelligence and Investigation, Value Added Tax);]

(g) a Director General (Duty Exemption and Drawback);

(h) a Director General (Training);

⁵[(hh) a Director General, Central Intelligence Cell;]

 

⁶[(hhh) a Director General (Customs Risk Management Unit);]

⁷[(i) an Additional Commissioner of Customs or an Additional Director General or a Director (Central Intelligence Cell) ⁸[or an Additional Director General (Customs Risk Management Unit)];

(j)a Joint Commissioner of Customs or a Director or a Joint Director (Central Intelligence Cell) ⁹[or a Director General (Customs Risk Management Unit)];]

(k) a Deputy Commissioner of Customs or a Deputy Director;

(l) an Assistant Commissioner of Customs or an Assistant Director;

¹⁰[ (ll) a Revenue Officer;]

(m) an officer of Customs with any other designation.]

4. An officer of Customs appointed under section 3 shall exercise such powers and discharge such duties as are conferred or imposed on him by or under this Act; and he shall also be competent to exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to him: Provided that, notwithstanding anything contained in this Act or the rules, the Board may, by general or special order, impose such limitations or conditions on the exercise of such powers and discharge of such duties as it thinks fit.

¹¹[5. The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation- ¹²[(a) any Additional Commissioner of Customs to exercise any of the powers of a Commissioner of Customs specified in clauses (a), (b), (c) and (d) of section 3;] (b) any Joint Commissioner of Customs to exercise any of the powers of an Additional Commissioner of Customs or a Commissioner of Customs ¹³[specified at clauses (a), (c) and (d) of section 3]; (c) any Deputy Commissioner of Customs to exercise any of the powers of a Joint Commissioner of Customs or an Additional Commissioner of Customs; (d) any Assistant Commissioner of Customs to exercise any of the powers of a Deputy Commissioner of Customs; (e) any other officer of Customs to exercise any of the powers of an Assistant Commissioner of Customs.]

¹⁴[6. (1) The Board may, by an official order, entrust, conditionally or unconditionally, any function of an officer of customs under this Act to any other officer of the Government.(2) No officer entrusted with any function of an officer of customs under sub-section (1) shall interfere in any manner in the performance of any function by an officer of customs in places notified under section 9.]

¹⁵[7. Assistance to the officers of customs.- All officers and staffs of government and semi-government organizations, law enforcement agencies, security forces, autonomous bodies, statutory bodies, financial institutions, educational institutions, private organizations, local government and non-government organizations shall assist the officers of customs in the discharge of their functions under this Act.]

8. Notwithstanding anything contained in any other law, no officer of the Board or Commissioner of Customs and no other officer of Customs whom the Board or Commissioner of Customs deems it necessary to exempt on grounds of public duty, shall be compelled to serve on ¹⁶[an inquest].