ASSIGNMENT NO:01

[Date]
TOPIC:
APPOINTMENT OF
CUSTOM OFFICER AND
CUSTOM DUTIES
 APPOINTMENT OF OFFICERS OF CUSTOMS
For the purposes of this Act, the Board may, by notification in the official Gazette,
appoint, in relation to any area specified in the notification, any person to be:
a) a Chief Collector of Customs
b) a Collector of Customs
c) a Collector of Customs (Appeals)
d) an Additional Collector of Customs
e) a Deputy Collector of Customs
f) an Assistant Collector of Customs
g) an officer of Customs with any other designation.
h) a Director General (Customs Intelligence and Investigation) for a Director
General (Audit, Intelligence and Investigation, Value Added Tax
i) a Director General (Duty Exemption and Drawback)
j) a Director General (Training)
k) an Additional Commissioner of Customs or an Additional Director General
or a Director (Central Intelligence Cell) 8[or an Additional Director General
(Customs Risk Management Unit)]
l) a Joint Commissioner of Customs or a Director or a Joint Director (Central
Intelligence Cell) 9[or a Director General (Customs Risk Management
Unit)]
m) a Deputy Commissioner of Customs or a Deputy Director
The Central Government may appoint such persons as it thinks fit to be officers of
customs.
Without prejudice to the provisions of sub-section
 The Central Government may authorize the Board, a Commissioner of
Customs or a Deputy or Assistant Commissioner of Customs to appoint
officers of customs below the rank of Assistant Commissioner of Customs

CUSTOMS DUTIES:
Definition:
Customs Duty is a tax imposed on imports and exports of goods.
Description:

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The rates of customs duties are either specific or on ad valorem basis, that is, it
is based on the value of goods. Rule 3(i) of the Customs Valuation
(Determination of Value of Imported Goods) Rules, 2007 states that the value
of imported goods shall be the transaction value adjusted in accordance with
the provisions of its Rule 10.
If objective and quantifiable data do not exist with regard to the valuation
factors, if the valuation conditions are not fulfilled, or if Customs authorities
have doubts concerning the truth or accuracy of the declared value in terms of
Rule 12 of the said Valuation Rules, 2007, the valuation has to be carried out
by other methods in the following hierarchical order:
(i) Comparative Value Method - Comparison with transaction value of
identical goods (Rule 4);
(ii) Comparative Value Method - Comparison with transaction value of
similar goods (Rule 5);
(iii) Deductive Value Method - Based on sale price in importing country
(Rule 7);
(iv) Computed Value Method - Based on cost of materials, fabrication and
profit in country of production (Rule 8);
(v) Fallback Method - Based on earlier methods with greater flexibility
(Rule 9).

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