Entrustment of functions of Board and customs officers on certain other officers
Section 6 of the Customs Act, 1962 deals with entrustment of functions of Board and customs officers on certain other officers. The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act. The Act came into force on 01 Feb 1963.
The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.
Section 6, 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.
Referred to by 2
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.
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… The Additional Director General can be considered to be a proper officer only if it is shown that he was a Customs Officer under the Customs Act. In addition, that he was entrusted with the functions of the proper officer under Section 6 of the Customs Act. The Additional Director General of the DRI can be considered to be a Customs Officer only if he is shown to have been appointed as Customs Officer under the Customs Act. xxxx xxxx xxxx 23. If it was intended that officers of the Directorate of Revenue Intelligence who are …
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… The Additional Director General can be considered to be a proper officer only if it is shown that he was a Customs Officer under the Customs Act. In addition, that he was entrusted with the functions of the proper officer under Section 6 of the Customs Act. The Additional Director General of the DRI can be considered to be a Customs Officer only if he is shown to have been appointed as Customs Officer under the Customs Act. xxxx xxxx xxxx 23. If it was intended that officers of the Directorate of Revenue Intelligence who are …
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… The Additional Director General can be considered to be a proper officer only if it is shown that he was a Customs Officer under the Customs Act. In addition, that he was entrusted with the functions of the proper officer under Section 6 of the Customs Act. The Additional Director General of the DRI can be considered to be a Customs Officer only if he is shown to have been appointed as Customs Officer under the Customs Act. xxxx xxxx xxxx 23. If it was intended that officers of the Directorate of Revenue Intelligence who are …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 6
What does Section 6 of the Customs Act deal with?
Section 6 of the Customs Act is headed "Entrustment of functions of Board and customs officers on certain other officers". The Central Government may, by notification in the Official Gazette, entrust either conditionally or unconditionally to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under this Act.
How do I find court cases under Section 6 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 6, section 6 Customs Act 1962, section 6 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 6 of the Customs Act, and has it changed?
2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Customs (Appeals) Rules, 1982 (1962).
When did Section 6 of the Customs Act come into force?
Section 6 of the Customs Act, cited as Customs Act 1962 6, 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
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
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 19 Oct 2026. This page is not a substitute for legal advice.