Section 3

The Director General shall be the Chief Officer of Customs and shall have the superintendence of all matters relating to the customs, subject to the direction and control of the Minister.

The Deputy Directors General, Assistant Directors General,

Directors, Deputy Directors, Senior Assistant Directors and Assistant

Directors shall be subject to the general direction and supervision of the Director General, and, subject thereto, shall have and exercise all powers conferred on the Director General by or under this Act, other than those conferred by sections 10F, 13B and 22 thereof.

There shall be appointed so many Senior Superintendents,

Superintendents, Chief Assistant Superintendents, Senior Assistant

Superintendents and Assistant Superintendents of Customs and Excise as may be considered necessary for the purposes of this Act and any written law relating to excise.

Customs 31

The Minister may, by notification in the Gazette, invest any officer of customs not being a senior officer of customs with all or any of the powers of a senior officer of customs.

Appointment of Customs Officers