- 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);

(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.]