Custom 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);
(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.