Customs Chapter II

Reviewed by CA Nikhil Gupta · Last reviewed 30 August 2026

II - Officers of Customs | 4 section records | 4 current | 0 omitted or historical

Published analytical guide - official law remains controlling.

Chapter Context

This chapter controls who may exercise Customs powers and how appointments, assignment and jurisdiction should be evidenced.

Section 3

Classes of officers of customs

Section 3 covers Classes of officers of customs. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 4

Appointment of officers of customs

Section 4 covers Appointment of officers of customs. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 5

Powers of officers of customs

Section 5 covers Powers of officers of customs. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

Section 6

Entrustment of functions of Board and customs officers on certain other officers

Section 6 covers Entrustment of functions of Board and customs officers on certain other officers. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.

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.

Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.

Evidence and verification checklist

Confirm the current, in-force text governing Customs Chapter II on the official source linked above - the summary on this page is an implementation aid, not a substitute for it.
Record the exact event/transaction date, since the applicable version of the law, form or threshold can change between the date of the underlying event and today.
Preserve the primary documents (notices, applications, orders, acknowledgements) that would let a reviewer reconstruct how the facts were classified and what was actually done.
Check for a State-specific rule, later amendment or binding judicial decision that may modify how this applies on your facts.

Before relying on this page

This page is a structured implementation summary, not the operative legal text. Portal or process acceptance of a filing does not by itself establish legal compliance - the underlying classification, authority, evidence and timeline still have to be independently correct. Where the facts are contested, high-value, or time-barred if delayed, verify the current position with the official source and, where appropriate, a qualified professional before acting.