Customs Act, 1962 Section 6 — Entrustment of functions of Board and customs officers on certain other officers
Customs Act, 1962 · Entrustment of functions of Board and customs officers on certain other officers
Plain-English Explanation
Overview
Section 6 of the Customs Act, 1962 empowers the Central Government to delegate the powers and functions of the Central Board of Indirect Taxes and Customs (CBIC) and its officers to officers of the Central Government, State Government, or local authorities. This delegation streamlines customs operations by leveraging existing governmental infrastructure and expertise.
Who Does This Apply To?
This section primarily affects:
- Officers of the Central Government, State Government, and local authorities who may be entrusted with customs functions.
- The Central Board of Indirect Taxes and Customs (CBIC), as its functions can be delegated.
- Businesses and individuals involved in import and export activities, as the officers they interact with may not always be traditional customs officers.
How It Works
The mechanism for entrusting functions under Section 6 involves these steps:
- Identification of Functions: The Central Government identifies specific functions currently performed by the CBIC or customs officers that can be efficiently handled by other government officers.
- Selection of Officers: The Central Government selects officers from the Central Government, State Government, or local authorities who possess the necessary skills and resources to perform the identified functions.
- Issuance of Notification: The Central Government issues a notification in the Official Gazette. This notification specifies:
- The functions of the CBIC or customs officers being entrusted.
- The specific officers (by designation or department) who will perform those functions.
- Whether the entrustment is conditional or unconditional.
- Operationalization: The designated officers from other government departments begin performing the entrusted customs functions as outlined in the notification. This could involve activities like customs inspection at inland container depots managed by state entities.
Important Conditions & Exceptions
- Condition 1: The entrustment of functions can be conditional. The notification may specify certain limitations or requirements that the designated officers must adhere to while performing customs functions. For example, a State Government officer may only be authorized to inspect goods below a certain value.
- Condition 2: The entrustment is always subject to the overriding authority of the CBIC. The Board retains the power to oversee and guide the officers performing entrusted functions and can revoke the entrustment if necessary.
- Exception: The section does not allow the delegation of all functions. The delegation must be done through a specific notification outlining specific tasks. It can't be a blanket assignment of all CBIC powers.
Practical Example
Imagine a scenario where a remote industrial park, primarily serving small-scale manufacturers, is located far from a major customs port. To facilitate easier export clearance, the Central Government might issue a notification entrusting certain functions of customs officers to a designated officer in the State's Industries Department. This officer might then be authorized to:
- Verify export documents up to a value of INR 50,000.
- Conduct preliminary inspections of goods before they are shipped.
- Issue certificates required for claiming export incentives (subject to online verification by customs authorities).
This arrangement streamlines the export process for the local businesses, reducing logistical costs and delays.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
Under what circumstances can functions of the Central Board of Indirect Taxes and Customs (CBIC) or customs officers be delegated to other officers according to Section 6 of the Customs Act, 1962?
Section 6 of the Customs Act, 1962 allows the Central Government to delegate functions of the CBIC or customs officers to any officer of the Central or State Government, or a local authority. This delegation is enacted through an official notification published in the Gazette of India, and can be either conditional or unconditional depending on the specific needs and circumstances as determined by the Central Government.
Does Section 6 of the Customs Act, 1962 impose any limitations on the type of functions that can be entrusted to officers of the Central or State Government, or local authorities?
Section 6 does not explicitly impose limitations on the *type* of functions that can be entrusted. However, the Central Government retains the power to impose conditions on the entrustment, implying that certain sensitive or high-level functions might be subject to stricter oversight or may not be delegated at all. Each notification will need to be reviewed on a case-by-case basis to understand the specifics.
If a State Government officer is entrusted with customs functions under Section 6, does this alter their employment status or obligations towards their parent department?
Entrusting a State Government officer with customs functions under Section 6 does not automatically alter their employment status or obligations to their parent department. The notification under Section 6 will typically specify the extent and nature of their customs responsibilities, which are additional to, or integrated with, their existing duties. Any conflicts between duties are typically resolved by coordination between the Central and State Governments.
What is the legal validity and enforceability of actions taken by an officer entrusted with customs functions under Section 6 of the Customs Act, 1962?
Actions taken by an officer properly entrusted with customs functions under Section 6 have the same legal validity and enforceability as if those actions were performed by a designated customs officer. The key factor is the existence and scope of the official notification published in the Gazette, which confers the necessary legal authority. Lack of or improper notification could render actions questionable.
How does Section 6 of the Customs Act, 1962 relate to the overall administrative efficiency of customs operations?
Section 6 enhances administrative efficiency by allowing the Central Government to leverage existing resources and personnel of other government bodies. This is especially helpful in situations where dedicated customs staff is limited or specialized expertise is needed. It enables a more flexible and responsive approach to customs administration, facilitating trade and compliance.
Are there any specific penalties or consequences outlined in the Customs Act, 1962 if an officer, entrusted with customs functions under Section 6, fails to perform their duties adequately?
While Section 6 itself doesn't specify penalties, officers entrusted with customs functions are subject to the same disciplinary actions and penalties under relevant service rules and regulations applicable to their parent department or authority, if they fail to adequately perform their entrusted duties. Additionally, depending on the nature of the failure, they could also face penalties under other provisions of the Customs Act, 1962 for dereliction of duty or actions leading to revenue loss.
How can I find notifications issued under Section 6 of the Customs Act, 1962 and how frequently are such notifications updated?
Notifications issued under Section 6 are published in the Official Gazette of India. You can typically find these notifications on government websites such as CBIC (Central Board of Indirect Taxes and Customs) or through legal databases that compile Gazette notifications. The frequency of updates varies depending on administrative needs and government policy changes; there is no fixed schedule.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Entrustment by Notification | The entrustment of functions must be done via an official notification published in the Official Gazette. |
| Officer Eligibility | Functions can be entrusted to any officer of the Central Government, State Government, or a local authority. |
| Conditional or Unconditional Entrustment | The Central Government can entrust functions either conditionally or unconditionally. |
| Functions Entrusted | The functions that can be entrusted are those of the Board or any officer of customs under the Customs Act, 1962. |
| No specific monetary threshold | There are no specific monetary thresholds mentioned in the section concerning the value of goods or transactions for which functions can be entrusted. |
| No specific time limits | The section does not provide specific time limits on the entrustment of functions. |
Amendment History
No amendment records available for this provision.
Customs Act, 1962 Section 6 — Entrustment of functions of Board and customs officers on certain other officers