Customs Act, 1962
(1) The [Board] may appoint such persons as it thinks fit to be officers of customs. (2) Without prejudice to the provisions of sub-section (1), [Board may authorise a [Principal Chief Commissioner of Customs or Chief Commissioner of Customs] or] a [Principal Commissioner of Customs or Commissioner of Customs] or a [Joint] or [Assistant Commissioner of Customs or Deputy Commissioner of Customs] to appoint officers of customs below the rank of [Assistant Commissioner of Customs or Deputy Commissioner of Customs.]