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

Which statement about section 6 of the Customs Act, 1962 (entrustment of functions) is correct?

Under section 6, the Central Government may by Official Gazette notification entrust, conditionally or unconditionally, any functions of the Board or of customs officers to an officer of the Central or State Government or a local authority.

  1. AThe Central Government may, by notification, entrust functions of the Board or customs officers to an officer of the Central or State Government or a local authority, conditionally or unconditionallyCorrect
  2. BThe Board may, by oral order, entrust functions only to officers of the Navy
  3. CThe Commissioner of Customs may entrust functions to any private person by notification
  4. DThe entrustment can be made only unconditionally and only to Central Government officers

Explanation

Section 6 empowers the Central Government, by notification in the Official Gazette, to entrust functions either conditionally or unconditionally to officers of the Central or State Government or a local authority. The other options name the wrong authority, wrong recipients or wrong form.

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