officer of excise "officer of excise" means - (a) any officer of customs as defined in section 2(1) of the Customs Act 1967; (b) any District Officer or Assistant District Officer in any district in which there is for the time being no senior officer of customs as defined in section 2(1) of the Customs Act 1967; ACT 176 - EXCISE ACT 1976 2. Interpretation.