CHAPTER II APPOINTMENT OF OFFICERS OF CUSTOMS AND THEIR POWERS [3. Appointment of officers of Customs.

- 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 bea Commissioner of Customs; a Commissioner of Customs (Appeal); a Commissioner of Customs (Bond); a Commissioner of Customs (Valuation and Internal Audit); a Director General (Customs Intelligence and Investigation); a Director General (Audit, Intelligence and Investigation, Value Added Tax)] (g) a Director General (Duty Exemption and Drawback); (h) a Director General (Training); 1 (hh) a Director General, Central Intelligence Cell; 2 [(i) an Additional Commissioner of Customs or an Additional Director General; (j) a Joint Commissioner of Customs or a Director;] (k) a Deputy Commissioner of Customs or a Deputy Director; (l) an Assistant Commissioner of Customs or an Assistant Director; 3 [(ll) a Revenue Officer; ] (m) an Officer of Customs with any other designation.]. 4. Powers and duties of officers of customs.- 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.
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(a) (b) (c) (d) (e) [(f)

This section was Subs. by Act of 2001 for section 3, s. 3, w.e.f. 1st July, 2001. These clause (hh) was subs. by Ordinance No. 10 of 2007, s. (3), w.e.f 1 st July, 2007 2 This words were subs by Act 17 of 2003, w.e.f. 3 These clause (ll) was subs. by Act No. 33 of 2010, s. (3), w.e.f 1st July, 2010
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[5. Delegation of Powers.- 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 designation4

[(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 5[Joint Commissioner of Customs] to exercise the powers of an 2[Additional Commissioner of Customs] or a 3[Commissioner of Customs 4[specified at clauses (a), (c) and (d) of section 3]]; (c) any 6[Deputy Commissioner of Customs] to exercise any of the powers of a 5[Joint Commissioner of Customs] or an 2 [Additional Commissioner of Customs]; (d) any 7[Assistant Commissioner of Customs] to exercise any of the powers of a 6[Deputy Commissioner of Customs]; (e) any other officer of Customs to exercise any of the powers of an 7 [Assistant Commissioner of Customs]. 6. Entrustment of functions of the customs officers to certain other officers.- The Board may, by notification in the official Gazette, entrust, either conditionally or unconditionally, any functions of any officer of customs under this Act to any officer of the 8[Government]. [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 nongovernment organizations shall assist the officers of customs in the discharge of their functions under this Act.] 8. Exemption from service on jury or inquest or as assessors.Notwithstanding anything contained in any other law, no officer of the Board or 3 [Commissioner of Customs] and no other officer of customs whom the Board or 3 [Commissioner of Customs] deems it necessary to exempt on grounds of public, duty shall be compelled to serve on 4[an inquest].
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Subs. by Act XXIII of 1980, s. 11 (4), for section 5, w.e.f. 1st July, 1980. These clause (a) was amend. by Ordinance No. 10 of 2007, s. (5), w.e.f 1st July, 2007 5 The words Joint Collector of Customs were subs. by ibid. 6 The words Deputy Collector of Customs were subs. by ibid. 7 The words Assistant Collector of Customs were subs. by ibid. 8 Subs. Act XXIII of 1980 s. 11 (1) (b), for "Central or Provincial Government", w.e.f. 1st July, 1980. 5 These section (7) was amend. by Ordinance No. 10 of 2007, s. (7), w.e.f 1 st July, 2007 3 The words Collector of Customs were subs. by Act 12 of 1995, s. 5 (3), w. e.f. 1st. July 1995. 4 The words were subs. by Act of 2001, s. 5, w.e.f. 1st July, 2001.
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