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

Which statement about officers who assist officers of customs is correct under the Customs Act, 1962?

Officers of the Navy and the Police are, along with central excise officers and government officers at ports or airports, empowered and required by section 151 to assist customs officers in executing the Act. No separate appointment as customs officers is needed.

  1. AOfficers of the Navy and Police are empowered and required to assist officers of customs in executing the ActCorrect
  2. BOnly officers of the Customs Department may assist in executing the Act
  3. COfficers of State Governments at ports may assist only if they are appointed as customs officers
  4. DPolice officers may assist only after a Board order for each case

Explanation

Section 151 empowers and requires officers of Central Excise, Navy, Police, and Central or State Government officers employed at a port or airport to assist customs officers. No separate appointment or case-wise order is stated.

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