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Section5
The Customs Act, 1962

Powers of officers of customs

In force From 01 Feb 1963 Act 52 of 1962 As on 14 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Cited by 6 provisions Instruments 40

Section 5 of the Customs Act, 1962 deals with powers of officers of customs. Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act. The Act came into force on 01 Feb 1963.

(1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act.

1[(1A) Without prejudice to the provisions contained in sub-section (1), the Board may, by notification, assign such functions as it may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions.

(1B) Within their jurisdiction assigned by the Board, the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, by order, assign such functions, as he may deem fit, to an officer of customs, who shall be the proper officer in relation to such functions.]

(2) An officer of customs may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of customs who is subordinate to him.

(3) Notwithstanding anything contained in this section, 2 [a 3 [Commissioner (Appeals)]] shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified 4[Chapter XV, and section 108 and sub-section (1D) of section 110].

5[(4) In specifying the conditions and limitations referred to in sub-section (1), and in assigning functions under sub-section (1A), the Board may consider any one or more of the following criteria, including, but not limited to

(a) territorial jurisdiction;

(b) persons or class of persons;

(c) goods or class of goods;

(d) cases or class of cases;

(e) computer assigned random assignment;

(f) any other criterion as the Board may, by notification, specify.

(5) The Board may, by notification, wherever necessary or appropriate, require two or more officers of customs (whether or not of the same class) to have concurrent powers and functions to be performed under this Act.]

Section 5, The Customs Act, 1962 (Act 52 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 108 Power to summon persons to give evidence and produce documents
  2. s. 110 Seizure of goods, documents and things

Referred to by 6

  1. s. 2 Definitions
  2. s. 110AA Action subsequent to inquiry, investigation or audit or any other specified purpose
  3. s. 160 Repeal and savings
  4. Finance Act s. 90 Amendment of section 5
  5. Finance Act s. 88 Amendment of section 5
  6. Finance Act s. 97 Validation of certain actions taken under Customs Act

Judgments citing this section

These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.

  1. Supreme Court of India 07 Nov 2024 SCIN010095802021

    … can legally be entrust with discharge of functions normally performed by Commissioners, Deputy Commissioners or Assistant Commissioners of Customs in their jurisdiction, as the case may be. Board can no doubt subject these powers/functions to certain restrictions/limitations as may be imposed, as provided under section 5(1) of the Customs Act. 3. Directorate of Revenue Intelligence Officer are, therefore, to undertake investigations of cases detected by them, and to issue the Show Cause Notices on completion of investigations. In line with the instructions issued (vide F.No. 208/23/97-CX-8, dated 20.1.98) in respect of …

    Read this order on eCourtsIndia

Made under this section, and citing it

40 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 5

What does Section 5 of the Customs Act deal with?

Section 5 of the Customs Act is headed "Powers of officers of customs". Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under this Act.

How do I find court cases under Section 5 of the Customs Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 5, section 5 Customs Act 1962, section 5 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 5 of the Customs Act, and has it changed?

Its own text turns on section 108 (Power to summon persons to give evidence and produce documents), section 110 (Seizure of goods, documents and things), so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 40: most recently Appointment of State Nodal Authority for grant of Ad hoc Exemption as per Order No 4/2021-Customs, dated 3/5/2021 (2021), then 15/2018-Cus (NT) d.t 26.2.2018.- Appointment of Common Adjudicating Authority (2018), and 38 more.

When did Section 5 of the Customs Act come into force?

Section 5 of the Customs Act, cited as Customs Act 1962 5, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.