CMA Intermediate · Direct and Indirect Taxation · Customs Act
Which of the following statements about Sections 6 and 10 of the Customs Act, 1962 is correct?
The Central Government may, by Gazette notification, entrust customs functions to an officer of a State Government. Section 6 permits this conditionally or unconditionally, whereas boarding stations are appointed by a Principal Commissioner or Commissioner of Customs under Section 10.
- AThe Board appoints boarding stations by notification
- BThe Central Government may entrust functions of customs officers to an officer of a State Government by notificationCorrect
- COnly a Chief Commissioner may appoint a boarding station
- DThe Central Government cannot entrust functions conditionally
Explanation
Section 6 allows the Central Government, by Gazette notification, to entrust conditionally or unconditionally any functions of the Board or customs officers to Central or State Government officers or a local authority. Section 10 gives the boarding station power to a Principal Commissioner or Commissioner of Customs, not to the Board or a Chief Commissioner.
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