1[3. 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 or function specified in the notification, any person to be-

(a) a Commissioner of Customs;
(b) a Commissioner of Customs (Appeal);
(c) a Director General ( Intelligence and Investigation);
(d) a Director General ( Inspection);
(e) a Director General ( Duty Exemption and Drawback);
(f) a Director General (Training);
1(g) 2 [a Director General, Customs (Valuation)];
(h) an Additional Commissioner of Customs;
(i) a Joint Commissioner of Customs;
(j) a Director, Joint Director or Deputy Director or an Assistant Director;
(k) a Deputy Commissioner of Customs;
(l) an Assistant Commissioner of Customs; or
(m) an Officer of Customs with any other designation].

4. Powers and duties of officers of customs.- An officer of customs appointed under section 3 shall exercise such powers and discharge such duties as are conferred or imposed on him by or under this Act; and he shall also be competent to exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to him: Provided that, notwithstanding anything contained in this Act or the rules, the Board may, by general or special order, impose such limitations or conditions on the exercise of such powers and discharge of such duties as it thinks fit.

2[5. Delegation of Powers.- The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation- (a) any 3[Additional Commissioner of Customs] to exercise any of the powers of a 4[Commissioner of Customs]; (b) any 5[Joint Commissioner of Customs] to exercise the powers of an 3[Additional Commissioner of Customs] or a 4[Commissioner of Customs]; (c) any 1[Deputy Commissioner of Customs] to exercise any of the powers of a 4[Joint Commissioner of Customs] or an 2[Additional Commissioner of Customs]; (d) any 6[Assistant Commissioner of Customs] to exercise any of the powers of a 1[Deputy Commissioner of Customs]; (e) any other officer of Customs to exercise any of the powers of an 4[Assistant Commissioner of Customs].

6. Entrustment of functions of the customs officers to certain other officers.- The Board may, by notification in the official Gazette, entrust, either conditionally or unconditionally, any functions of any officer of customs under this Act to any officer of the 5[Government].

7. Assistance to the officers of customs.- 6[All officers of Excise, Police, Value Added Tax, Civil Armed Forces, 7 [Coast Guard,] Income Tax, Scheduled Bank, Narcotics and liquor] and all officers engaged in the collections of land-revenue are hereby empowered and required to assist officers of customs in the discharge of their functions under this Act.

8. Exemption from service on jury or inquest or as assessors.- Notwithstanding anything contained in any other law, no officer of the Board or 8[Commissioner of Customs] and no other officer of customs whom the Board or 8[Commissioner of Customs] deems it necessary to exempt on grounds of public, duty shall be compelled to serve on any jury or inquest or as an assessor.