CS Executive · Tax Laws and Practice · Overview of Customs Act
Which of the following is NOT listed in section 151 of the Customs Act, 1962 as officers empowered and required to assist officers of customs?
Officers of the Reserve Bank of India are not listed in section 151. That section names Central Excise Department, Navy and Police officers, Government officers at ports or airports, and others the Central Government specifies by notification.
- AOfficers of the Reserve Bank of IndiaCorrect
- BOfficers of the Central Excise Department
- COfficers of the Navy
- DOfficers of Police
Explanation
Section 151 lists Central Excise officers, Navy officers, Police officers, Central or State Government officers employed at a port or airport, and others specified by the Central Government by notification. RBI officers are not named unless separately notified, so they are not listed.
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