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

Which statement is correct under the Customs Act, 1962 regarding persons other than officers of customs who help in its execution?

Officers of the Navy and Police are empowered and required to assist officers of customs in executing the Act under section 151. They do not become a class of officers of customs under section 3 merely by assisting.

  1. AOfficers of the Navy and Police are empowered and required to assist officers of customsCorrect
  2. BOfficers of the Navy are classes of officers of customs under section 3
  3. COnly the Board may entrust functions, and only to officers of customs
  4. DPolice officers may assist only if the Board appoints them as Commissioners

Explanation

Section 151 empowers and requires Central Excise, Navy, Police and certain Central or State officers at ports or airports to assist. Section 6 separately lets the Central Government entrust functions by notification, so the Board-only option is wrong, and Navy officers are not listed in section 3.

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