Section 3 of The Customs Act 1962-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.
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