Officers of CE Department:
The other class of officers of the Central Excise Department are known as Superintendents and Inspectors of Central Excise. Since these officers are not officers of customs, it becomes necessary to empower them to be officers of customs for the purposes of doing customs work. Section 4(1) enables the Central Board of Excise and Customs (CBEC) to appoint such persons as it thinks fit to be the officers of Customs. This power was earlier vested with the Central Government. All Central Excise officers managing customs formations have been duly appointed by the Central Government in this behalf. All Superintendents of Central Excise Class I have been duly appointed to discharge the duties of Assistant Commissioner or Deputy Commissioner of Customs in their respective jurisdiction. [Refer M.F. (D.R. & I.) Notification No.144-Cus., dt. 1-11-1969]