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of <h1>Central Government Can Delegate Customs Duties to State or Local Officers Under Customs Act, 1962</h1> The Central Government has the authority to delegate functions of the Board or customs officers to any officer from the Central or State Government or a local authority. This delegation can be either conditional or unconditional and must be communicated through a notification in the Official Gazette. This provision is part of the Customs Act, 1962, allowing flexibility in the execution of customs-related duties by empowering other officers to perform these functions as deemed necessary.
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