Entrustment of customs functions to police officers extends designated customs powers within local jurisdiction excluding customs areas. The Central Government entrusts to police officers in Madras city and specified Madras State districts the functions of customs officers within their jurisdiction excluding customs areas, delegating investigative and enforcement powers under the Customs Act. The notification apportions specific customs functions by rank: all police officers receive certain procedural and investigative powers; Sub-Inspector and above receive additional powers; Inspector and above receive further specified powers, thereby establishing a rank-based allocation of customs functions within the named territories.