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CS Executive · Tax Laws and Practice · Overview of Customs Act

Under the Customs Act, 1962, the Central Government may entrust functions of customs officers to other officers by which means?

The Central Government entrusts such functions by notification in the Official Gazette, and it may do so conditionally or unconditionally to officers of the Central or State Government or a local authority. Oral orders, appellate orders or circulars are not the prescribed route.

  1. ANotification in the Official Gazette, conditionally or unconditionallyCorrect
  2. BOral order of the Board only
  3. COrder of the Commissioner (Appeals)
  4. DCircular issued by a customs area in-charge

Explanation

Section 6 permits the Central Government, by notification in the Official Gazette, to entrust conditionally or unconditionally to any officer of the Central or State Government or a local authority any functions of the Board or of customs officers. Oral orders, appellate orders or circulars are not the stated means.

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