4 of the Customs explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 3 lists the classes of officers of customs, from the Principal Chief Commissioner down to the Assistant Commissioner, with parallel designations in the preventive, audit and revenue intelligence streams. Section 4 says who appoints them.
This article follows the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check any later Finance Act changes to these sections before acting.
The Act lists eleven classes of officers of customs, (a) to (k), and the last class covers such other officers as may be appointed for the purposes of the Act. Under section 4 the Board may appoint such persons as it thinks fit, and may authorise senior officers to appoint officers below the rank of Assistant Commissioner of Customs. Which officer exercises which function is a separate question answered by the proper-officer provisions.
Section 3: the classes of officers
The copy prints section 3 as substituted by section 87 of the Finance Act, 2022 (6 of 2022); the footnote gives no date for the change. It says there shall be the following classes of officers of customs.
| Class | Officers listed (as printed) |
|---|---|
| (a) | Principal Chief Commissioner of Customs, or Principal Chief Commissioner of Customs (Preventive), or Principal Director General of Revenue Intelligence |
| (b) | Chief Commissioner of Customs, or Chief Commissioner of Customs (Preventive), or Director General of Revenue Intelligence |
| (c) | Principal Commissioner of Customs, or Principal Commissioner of Customs (Preventive), or Principal Additional Director General of Revenue Intelligence, or Principal Commissioner of Customs (Audit) |
| (d) | Commissioner of Customs, or Commissioner of Customs (Preventive), or Additional Director General of Revenue Intelligence, or Commissioner of Customs (Audit) |
| (e) | Principal Commissioner of Customs (Appeals) |
| (f) | Commissioner of Customs (Appeals) |
| (g) | Additional Commissioner of Customs, or the Preventive, Revenue Intelligence or Audit equivalent |
| (h) | Joint Commissioner of Customs, or the Preventive, Revenue Intelligence or Audit equivalent |
| (i) | Deputy Commissioner of Customs, or the Preventive, Revenue Intelligence or Audit equivalent |
| (j) | Assistant Commissioner of Customs, or the Preventive, Revenue Intelligence or Audit equivalent |
| (k) | Such other class of officers of customs as may be appointed for the purposes of this Act |
Three patterns are worth noticing. First, each rank lists the main stream and its Preventive, Audit and Revenue Intelligence counterparts side by side, so an officer of the Directorate General of Revenue Intelligence is within the classes of officers of customs and is not outside them. Second, the appeals officers have their own classes, (e) and (f). Third, class (k) is a residual class: the Board can appoint other classes of officers for the purposes of the Act. If a customs matter has reached the stage where you need advice on which officer could validly act, our legal consultation service can read the appointment and assignment trail with you.
The definition of "Commissioner (Appeals)" in section 2 points back to section 4(1), as our article on the definitions of officers and authorities shows.
Section 4: who appoints officers
The copy prints section 4 as substituted by section 52 of the Finance Act, 1995 (22 of 1995).
Sub-section (1). The Board may appoint such persons as it thinks fit to be officers of customs. The word "Board" here was substituted for "Central Government" with effect from 11 May 2002 by section 117 of the Finance Act, 2002 (20 of 2002), as the footnote records.
Sub-section (2). Without prejudice to sub-section (1), the Board may authorise a Principal Chief Commissioner of Customs or Chief Commissioner of Customs, or a Principal Commissioner of Customs or Commissioner of Customs, or a Joint, Assistant or Deputy Commissioner of Customs, to appoint officers of customs below the rank of Assistant Commissioner of Customs.
So there are two layers. The Board appoints directly under sub-section (1); and it can authorise the officers named in sub-section (2) to appoint the lower ranks. The authority in sub-section (2) only reaches officers of customs below the rank of Assistant Commissioner of Customs.
Appointment versus assignment of functions
Being appointed an officer of customs is one thing; being the officer who may perform a function is another. Sections 3 and 4 deal with appointment and classes. The functions an officer may discharge flow from section 5, and the "proper officer" for a particular function is the officer assigned that function under that section. Our article on sections 5 and 6 covers that second step. A person who has been appointed under section 4 does not automatically become the proper officer for every function in the Act.
Section 5(3) also limits one class specifically: a Commissioner (Appeals) may not exercise the powers and duties of an officer of customs other than those specified in the places the sub-section names (Chapter XV, section 108 and sub-section (1D) of section 110).
A short example with invented names
The Board authorises the Principal Commissioner of Customs for a port zone, under section 4(2), to appoint officers below the rank of Assistant Commissioner. The Principal Commissioner appoints Mr. Rao as a customs officer at an inland container depot. Mr. Rao's appointment is valid under section 4(2), but whether he may issue a particular notice depends on the further question of whether that function has been assigned to him, which is the subject of section 5. For a case, the first thing to establish is the appointment, and the second is the assignment.
What the sections do not say
Neither section names any amount, time limit or form. They also do not say what each rank may do; that sits in other provisions and in notifications that are not in the text consulted. If you are reading an order from a particular officer and want to confirm his rank, take the designation as printed in class (a) to (k) and check the current notifications for his assigned functions.
Need help with a customs officer's order or notice?
If you have received a notice and want to confirm whether the officer who issued it was competent, a legal consultation can help you check the appointment and assignment points before you reply.
Key takeaways
- Section 3 lists eleven classes of officers of customs, (a) to (k), including preventive, audit and revenue intelligence designations.
- The appeals officers are separate classes, (e) and (f).
- Under section 4(1) the Board appoints officers; under section 4(2) it may authorise senior officers to appoint those below Assistant Commissioner.
- Appointment does not equal assignment of functions; section 5 deals with that.
- The copy prints section 3 as substituted by the Finance Act, 2022, with no date in the footnote.
Read next
- Sections 5 and 6: powers of officers and the proper officer
- Section 2: definitions of officers, authorities, importer and exporter
- Customs Appeals: Commissioner (Appeals) and CESTAT
- Introduction to Customs Act 1962
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.