Custom Act, 1962
4.
Appointment of Officers of Customs. –
(1)
The Central Government may appoint such persons as it thinks fit to be officers
of customs.
(2)
Without prejudice to the provisions of sub-section (1), the Central Government
may authorise the Board, a Commissioner of Customs or a Deputy or Assistant
Commissioner of Customs to appoint officers of customs below the rank of Assistant
Commissioner of Customs.