¹[Section 4 Appointment of officers of customs] 

(1) The ²[Board] may appoint such persons as it thinks fit to be officers of customs.

(2) Without prejudice to the provisions of sub-section (1), the ³[Board may authorise a ⁴[Principal Chief Commissioner of Customs or Chief Commissioner of Customs or a Principal Commissioner of Customs or Commissioner of Customs]  or a ⁵[Joint or Assistant or Deputy Commissioner of Customs] to appoint officers of customs below the rank of Assistant Commissioner of Customs.]

Note :-

1. Substituted by Act 22 of 1995, section 52, for section 4(w.e.f. 26-5-1995)

2. Substituted by Act 20 of 2002, section 117(i), for “Central Governement” (w.e.f. 11-5-2002).

3. Substituted by Act 20 of 2002, section 117(ii), for “Central Government may authorise the Board”(w.e.f. 11-5-2002).

4. Substituted by the Finance (No. 2) Act, 2014 (25 of 2014), section 78, for the words “Chief Commissioner of Customs” and “Commissioner of Customs” (w.e.f. 06.08.2014).

5. Substituted by Act 27 of 1999, section 100, for “Deputy or Assistant Commissioner of Customs”(w.e.f. 11-5-1999).