Customs Act Section 6: Entrustment of functions of Board and customs officers on certain other officers
Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026
Entrustment of functions of Board and customs officers on certain other officers
At a Glance
Section 6 - Entrustment of functions of Board and customs officers on certain other officers.
For Section 6, Allows statutory entrustment to specified officers.
Key professional control: For Section 6 — Entrustment of functions of Board and customs officers on certain other officers, Require an exact entrustment instrument; designation alone is insufficient.
Finin2min Decode
Section 6 addresses “Entrustment of functions of Board and customs officers on certain other officers”. Allows statutory entrustment to specified officers.
Read Section 6 with the delegated law and instruments that govern authority matters, including the version effective on the transaction date.
Decision question: Does the proposed treatment under Section 6 satisfy the provision-specific conditions for “Entrustment of functions of Board and customs officers on certain other officers”, the connected instrument and the available evidence?
Practical Example
An order is signed by an officer described as competent under section 6. Before acting on it, the file should preserve the appointment, assignment, jurisdiction and any Board direction that supports that officer’s authority.
Professional Alert
For Section 6 — Entrustment of functions of Board and customs officers on certain other officers, Require an exact entrustment instrument; designation alone is insufficient.
This page explains Section 6; it does not reproduce the official provision. Quote only the Customs Act and the exact Rule, Regulation, notification or judgment applicable to “Entrustment of functions of Board and customs officers on certain other officers” for the relevant date.
Decision Steps
- Freeze the relevant date, customs station, goods, person and procedural route.
- Read the current section with definitions, explanations, provisos and cross-references.
- Map delegated legislation, notifications and allied DGFT or partner-agency requirements.
- Test jurisdiction, limitation, conditions, evidence and any burden-of-proof rule.
- Preserve the portal trail but verify the substantive legal entitlement separately.
- Record later amendments, judgments and local procedure before publication or transaction reliance.
Evidence Checklist
- Appointment/assignment notification
- Officer designation and jurisdiction
- Delegation or entrustment instrument
- Order, approval and service record
Common Errors
- Assuming designation alone proves jurisdiction
- Ignoring territorial or functional limits
- Failing to preserve the empowering notification
Finin2min Q&A
Section 6 concerns “Entrustment of functions of Board and customs officers on certain other officers”. Allows statutory entrustment to specified officers.
For Section 6 — Entrustment of functions of Board and customs officers on certain other officers, Require an exact entrustment instrument; designation alone is insufficient.
No. For Section 6 — Entrustment of functions of Board and customs officers on certain other officers, use this guide to organise the analysis, then rely on the official Customs Act and the connected instrument or binding decision in force for the matter.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
- Official record for this item
- India Code - Customs Act PDF
- India Code - Customs Act register
- CBIC Tax Information - Customs
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.