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<h1>Indo-Tibetan Border Police Officers Authorized for Customs Duties Under Sections 100-110 of the Customs Act, 1962</h1> The Central Government, under the Customs Act, 1962, authorizes officers of the Indo-Tibetan Border Police to perform specific customs functions. This includes Commandants, Assistant Commandants, and Company Commanders, who are tasked with duties under sections 100 to 104, 106, 107, 109, and 110, and additional functions under sections 105 and 108 in areas lacking a Superintendent of Customs. Subedar Majors, Subedars, and Sub-Inspectors are assigned functions under sections 100 to 104, 106, 107, 109, and 110, while Head Constables and Naiks handle duties under sections 100, 102, 106, and 110.