Customs Act, 1962 › Chapter XVII — Miscellaneous
Section 151. Certain officers required to assist officers of customs
Customs Act, 1962
Bare Act
Certain officers required to assist officers of customs. — The following officers are hereby empowered and required to assist officers of customs in the execution of this Act, namely:-
(a) officers of the Central Excise Department;
(b) officers of the Navy;
(c) officers of Police;
(d) officers of the Central or State Governments employed at any port or airport;
(e) such other officers of the Central or State Governments or a local authority as are specified by the Central Government in this behalf by notification in the Official Gazette.
Judgments on Section 151
- Commissioner Of Customs, Calcutta Etc. Etc. vs M/S Indian Oil Corporation Ltd. & Anr — Supreme Court of India, 17 Feb 2004. A show cause notice and demand contrary to an existing circular of the Board issued under Section 151A are ab initio bad, and while the circular remains in operation the Revenue is bound by it and cannot plead its…
- Commissioner Of Customs, Calcutta Etc vs M/S Indian Oil Corporation Ltd. & Anr — Supreme Court of India, 17 Feb 2004. Board circulars issued under Section 151-A of the Customs Act bind customs adjudicating authorities and cannot be displaced by an ex parte Tribunal order, though in this concurring opinion's view, once the Supreme Court…
- Msc Mediterranean Shipping Company S.A vs Union Of India — Madras High Court, 17 Jan 2020. Public notices that merely offer importers and exporters an optional facility, in furtherance of Section 143AA of the Customs Act, 1962, to pay terminal handling charges directly to port terminals are neither arbitrary…