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

Which of the following is expressly named in section 151 as an officer empowered and required to assist officers of customs in executing the Act?

Officers of the Central Excise Department are expressly named in section 151 as officers empowered and required to assist customs officers. The section also names Navy and Police officers and Government officers at ports or airports, but not private port operators or foreign customs bodies.

  1. AOfficers of the Central Excise DepartmentCorrect
  2. BOfficers of any private port operator
  3. CMembers of the Board's appellate bench only
  4. DOfficers of foreign customs administrations

Explanation

Section 151 lists officers of the Central Excise Department, the Navy, Police, Central or State Government officers employed at a port or airport, and others notified by the Central Government. Private port operators and foreign administrations are not listed.

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