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    Officers of the Border Security Force wherever posted entrusted with specified functions of Officers of Customs
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    Delegation of customs functions: BSF officers authorized to exercise specified Customs Act powers within their jurisdiction.
    The Central Government entrusts specified Border Security Force officers, wherever posted, with functions of Officers of Customs under section 6 of the Customs Act, 1962, superseding the earlier notification. Commandants, Deputy Commandants and Assistant Commandants are authorized to exercise broad preventive and enforcement powers and, where no Superintendent-level customs officer is stationed, additional functions. Subedar Majors, Subedars and Sub-Inspectors are entrusted with similar preventive and enforcement powers. Head Constables and Naiks are authorized to perform a limited set of search, seizure and preventive functions within the local limits of their jurisdiction.
    Exemption to Pedagogic materials imported by educational institutions, etc
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    Temporary duty-free importation of pedagogic material allowed for approved non-profit educational institutions subject to identification, re-export, and certification.
    The notification exempts pedagogic materials, spare parts, and specially designed maintenance tools temporarily imported by Ministry approved non profit educational or vocational institutions from customs duty and integrated tax, provided the importer declares temporary importation, imports reasonable quantities identifiable on re-export, furnishes a written undertaking to re export within six months (extendable by the Commissioner), the goods remain owned by persons established abroad while in the country, and a Ministry officer certifies their pedagogic character; the exemption is subject to the reproduced Customs Convention's provisions.
    Officers of the Central Reserve Police Force posted in the State of Tripura entrusted with functions of Officers of Customs
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    Entrustment of customs functions: CRPF officers in Tripura authorized to exercise specified Customs Act powers within their jurisdiction.
    Entrustment under section 6 of the Customs Act, 1962 authorises specified CRPF ranks posted in Tripura to exercise designated Officer of Customs functions within their local jurisdiction. Commandants, Assistant Commandants and Deputy Superintendents may exercise sections 100-104, 106, 107, 109 and 110, and additionally sections 105 and 108 where no Superintendent-level Customs officer is present. Subedar Majors, Subedars and Sub-Inspectors may exercise sections 100-104, 106, 107, 109 and 110. Head Constables and Naiks may exercise sections 100, 102, 105 and 110.

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      Officers of the Border Security Force wherever posted entrusted with specified functions of Officers of Customs - 63 - Customs -Tariff

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      Delegation of customs functions: BSF officers authorized to exercise specified Customs Act powers within their jurisdiction.
      The Central Government entrusts specified Border Security Force officers, wherever posted, with functions of Officers of Customs under section 6 of the ... Summary

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      ActsIncome Tax