3. [ Classes of officers of customs. [Substituted by Act 22 of 1995, Section 52, for Sections 3 and 4 (w.e.f. 26.5.1995). ]
- There shall be the following classes of officers of customs, namely:-(a)Chief Commissioner of Customs;(b)Commissioners of Customs;(c)Commissioners of Customs (Appeals);(cc)[ Joint Commissioners of Customs;](d)[ Deputy Commissioners of Customs; [Substituted by Act 22 of 1995, Section 52, for Sections 3 and 4 (w.e.f. 26.5.1995). ](e)Assistant Commissioners of Customs or Deputy Commissioner of Customs; and(f)such other class of officers of customs as may be appointed for the purposes of this Act.]
