5[3.Classes of officers of customs
There shall be the following classes of officers of customs, namely:
(a) Chief Commissioners of Customs;
(b) Commissioner of Customs;
(c) Commissioners of Customs (Appeals);
9[(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.]
5[4. Appointment of officers of customs (1) The Central Government may appoint such persons as it thinks fit to be officers of customs.
Our Original Request:
Ref. No. 070402 Dated 18.11.2009.
Submitted to the Chairman, Central Board of Excise and Customs, New Delhi
Subject. Sec. 3- of the Customs Act, 1962 - Amendment by s. 100 of the Finance Act,1999 to be carried out in CBEC website.
01. Kind attention is drawn to the text of Sec 3-d of the Customs Act 1962 displayed in the CBEC website wherein the second part of the amendment brought out by s.100 of the Finance Act 1999 does not appear to have been carried out.
02. Vide s.100 of the Finance Act 1999 Deputy Commissioner of Customs in the Customs Act, 1962 was substituted by Joint Commissioner of Customs. However Sec. 3-d continues to be reflected in the CBEC website as - Deputy Commissioners of Customs thereby showing Deputy Commissioners of Customs twice under sections 3-d and 3-e as below.
Section 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 or Deputy Commissioner of Customs
f. such other class of officers of customs as may be appointed for the purposes of this Act.
03. In the event of the amendment vide s.100 ibid is given effect to, insertion of Section 3 cc of the Customs Act 1962 by s.101 of the Finance Act 1999 would become redundant. Otherwise again there would be repetition of Joint Commissioner of Customs under Section 3 cc and 3 d of the Customs Act 1962. This is brought to your kind notice for necessary action please.
P. Jacob, Principal Educator, Right Information International Forum, 33 Stringer Street, Siva Complex II Floor, Near High Court Chennai-600108. www.rightinformer.com
Successful Registration. Your Grievance is successfully Registered.18.11.09
Note your Registration No. CBOEC/E/2009/00332 for future reference. http://22.214.171.124/netizen/ARPGN.ASP?WCI=grievance&WCE=form1&WCU
S.100 and 101 of the Finance Act, 1999 :http://indiabudget.nic.in/ub1999-2000/fb/bill41.pdf