Customs Act,1962
Act No : 52
Section :
Classes of officers of customs.
3.Classes of officers of customs. There shall be the following classes of officers of customs, namely:- 1*[(a) Principle Collectors of Customs;] 2*[(aa) Commissioner of Customs 3*(b) Commissinor of Customs ( Appeals); " (c) Deputy Commissioners of Customs (d) Assistant Commissioners of Customs ; and (e)such other class of officers of customs as may be appointed for the purposes of this Act.