eCourtsIndia
IndiaCode Laws
Section3
The Customs Act, 1962

Classes of officers of customs

In force From 01 Feb 1963 Act 52 of 1962 As on 16 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Cited by 3 provisions Instruments 40

Section 3 of the Customs Act, 1962 deals with classes of officers of customs. There shall be the following classes of officers of customs, namely:-- (a) Principal Chief Commissioner of Customs or Principal Chief Commissioner of Customs (Preventive) or Principal Director General of Revenue Intelligence; The Act came into force on 01 Feb 1963.

1 [3.2[ Classes of officers of customs.--There shall be the following classes of officers of customs, namely:--

(a) Principal Chief Commissioner of Customs or Principal Chief Commissioner of Customs (Preventive) or Principal Director General of Revenue Intelligence;

(b) Chief Commissioner of Customs or Chief Commissioner of Customs (Preventive) or Director General of Revenue Intelligence;

(c) Principal Commissioner of Customs or Principal Commissioner of Customs (Preventive) or Principal Additional Director General of Revenue Intelligence or Principal Commissioner of Customs (Audit);

(d) Commissioner of Customs or Commissioner of Customs (Preventive) or Additional Director General of Revenue Intelligence or Commissioner of Customs (Audit);

(e) Principal Commissioner of Customs (Appeals);

(f) Commissioner of Customs (Appeals);

(g) Additional Commissioner of Customs or Additional Commissioner of Customs (Preventive) or Additional Director of Revenue Intelligence or Additional Commissioner of Customs (Audit);

(h) Joint Commissioner of Customs or Joint Commissioner of Customs (Preventive) or Joint Director of Revenue Intelligence or Joint Commissioner of Customs (Audit);

(i) Deputy Commissioner of Customs or Deputy Commissioner of Customs (Preventive) or Deputy Director of Revenue Intelligence or Deputy Commissioner of Customs (Audit);

(j) Assistant Commissioner of Customs or Assistant Commissioner of Customs (Preventive) or Assistant Director of Revenue Intelligence or Assistant Commissioner of Customs (Audit);

(k) such other class of officers of customs as may be appointed for the purposes of this Act;.]

Section 3, The Customs Act, 1962 (Act 52 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 3

  1. s. 108A Obligation to furnish information
  2. Finance Act s. 87 Substitution of new section for section 3
  3. Finance Act s. 97 Validation of certain actions taken under Customs Act

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Mustan Taherbhai vs Commnr. of Central Excise & Customs

    Supreme Court of India 28 Feb 2011 Binding (SC) Reportable

    Court's Decision & Legal Precedent

    When a tribunal or court has been specifically directed by the Supreme Court to reconsider a matter by first establishing the foundational facts and then applying law in light of those facts, the tribunal must comply with such directions through fresh and genuine consideration, notwithstanding its earlier views on the matter. In cases involving customs duty on Indian-manufactured vessels where excise duty has been paid at original clearance, the question of applicability of subsequent customs notifications and the legal fiction doctrine requires evaluation against the actual facts that the vessel was manufactured and cleared in India with excise duty payment, not merely applying legal fictions created by notifications without factual foundation. The Tribunal's failure to comply with supreme court remand directions constitutes vitiation of decision.

    On this section: Levy of customs duty; examined whether customs duty can be levied on the vessel

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Made under this section, and citing it

40 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 3

What have the courts held on Section 3 of the Customs Act?

Mustan Taherbhai vs Commnr. of Central Excise & Customs (28 Feb 2011) is the leading judgment on this section among those set out below: Levy of customs duty; examined whether customs duty can be levied on the vessel.

How do I find court cases under Section 3 of the Customs Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 3, section 3 Customs Act 1962, section 3 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Mustan Taherbhai vs Commnr. of Central Excise & Customs (28 Feb 2011).

What should I read with Section 3 of the Customs Act, and has it changed?

3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 40: most recently Appointment of State Nodal Authority for grant of Ad hoc Exemption as per Order No 4/2021-Customs, dated 3/5/2021 (2021), then Noft. No.2/2018-Cus (NT),dt. 05.01.2018. - Amendment to notification no. 12/97-Customs (NT) dated 2nd April, 1997 (2018), and 38 more.

When did Section 3 of the Customs Act come into force?

Section 3 of the Customs Act, cited as Customs Act 1962 3, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.