Case Law Details
N.C. Alexender Vs Commissioner of Customs (Madras High Court)
HC held that under the Customs Act, 1962, there are different Power Centres for appointing persons as ‘Officers of Customs’ for discharging their powers and functions (duties) imposed under the Act. The contours of powers to be exercised by such ‘Officers of Customs’ is to be drawn by the Board. Section 3, of the Customs Act, 1962, recognizes the classes of “Officers of Customs”. It also includes such other classes of “Officers of Customs” who may be appointed for the purpose of the Act by the Board.
Under Sub-Section 2 to Section 4, the Board can also authorize the officers mentioned therein to appoint “Officers of Customs” below the rank of the Assistant Commissioner of Customs.
For giving effect to the last Sub-clause of Section 3 of the Customs Act, 1962, the Board has been vested with the power to appoint such officers as it fit to be the “Officers of Customs”.
The other specified officers in Section 3 are from Group-A Cadre who mostly belong to the Indian Revenue Service (IRS), either appointed by direct recruitment by the Union Public Service Commission (UPSC) or those promoted from Group-B Cadre.
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