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    <title>Entrustment of functions of Board and customs officers on certain other officers</title>
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    <description>The Central Government may, by notification in the Official Gazette, entrust any functions of the Board or any officer of customs under the Customs Act to an officer of the Central Government, a State Government, or a local authority. The entrustment may be made either conditionally or unconditionally through formal notification.</description>
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      <title>Entrustment of functions of Board and customs officers on certain other officers</title>
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      <description>The Central Government may, by notification in the Official Gazette, entrust any functions of the Board or any officer of customs under the Customs Act to an officer of the Central Government, a State Government, or a local authority. The entrustment may be made either conditionally or unconditionally through formal notification.</description>
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