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)     …

Section 1. Short title, extent and commencement.  – (1) This Act may be called the Customs Act, 1962. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.   Section 2.  Definitions. – In this Act,…