Sections 151 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Three sections in Chapter XVII deal with how the customs machinery works. Section 151 names the officers who must assist officers of customs. Section 151A lets the Board issue orders, instructions and directions to officers of customs, with two limits. Section 152 lets the Central Government direct that powers be exercised by officers lower down the chain.
This article reads the sections as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to these sections before acting.
Section 151: officers of the Central Excise Department, the Navy, the Police, Central or State Government officers at a port or airport, and others the Central Government notifies are empowered and required to assist officers of customs. Section 151A: the Board may issue orders, instructions and directions that officers must follow, but not to require a particular assessment or disposal of a case, and not to interfere with the Commissioner (Appeals)'s discretion. Section 152: the Central Government may, by notification, direct that powers be exercised by officers at the next rank down, subject to conditions.
Section 151: officers who must assist
Section 151 says the following officers "are hereby empowered and required to assist officers of customs in the execution of this Act".
| Clause | Officers |
|---|---|
| (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 |
Two features of the text. The words are "empowered and required", so the assistance is a duty as well as a power. And the list can grow: clause (e) lets the Central Government add officers by notification. The Act does not name those further officers, and this article names none.
For a trader, the practical effect is that during a search, seizure or enforcement action under the Act, officers from the services listed may take part alongside customs officers. Whether they act under their own law or this one is a question the section does not address. If you want to know who may lawfully take part in a given action, a legal consultation can help you map the provisions.
Section 151A: instructions to officers of customs
Section 151A was inserted by the Customs (Amendment) Act, 1985 (80 of 1985), section 12, with effect from 27 December 1985, according to the footnote.
The power. The Board may, "if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of goods or with respect to the levy of duty thereon", or for "the implementation of any other provisions of this Act or of any other law for the time being in force, in so far as they relate to any prohibition, restriction or procedure for import or export of goods", issue such orders, instructions and directions to officers of customs as it may deem fit.
The duty to follow. Officers of customs "and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the Board".
The words about "the implementation of any other provisions of this Act or of any other law" were inserted by the Finance Act, 2011 (8 of 2011), section 52, with effect from 8 April 2011, as the footnote shows.
So the section has two purposes spelled out in the text:
| Purpose | Words in the section |
|---|---|
| Uniformity | In the classification of goods or with respect to the levy of duty |
| Implementation | Of any other provisions of the Act or any other law, so far as they relate to any prohibition, restriction or procedure for import or export of goods |
The proviso: two limits
The proviso says no such orders, instructions or directions shall be issued:
- (a) so as to require any officer of customs to make a particular assessment or to dispose of a particular case in a particular manner; or
- (b) so as to interfere with the discretion of the Commissioner of Customs (Appeals) in the exercise of his appellate functions.
The footnote shows that the words naming the Commissioner of Customs (Appeals) were substituted by the Finance Act, 1995 (22 of 1995), section 50, with effect from 26 May 1995.
These limits are important. The Board can tell officers how to read the law in general, for uniformity, but it cannot direct the result in an individual case, and it cannot interfere with the appellate officer's discretion. Our articles on section 128 and section 128A cover the first appeal.
For importers and exporters the point is that Board instructions bind officers of customs; they are not the Act. The Act does not say how an instruction is published or how a trader can rely on one. This article states no instruction and no circular, and describes none. Check the instruments currently in force.
An example. A Board instruction tells assessing officers how a type of goods is to be classified, for uniformity. An officer is bound to follow it. The Board could not, under the proviso, tell the officer to assess a named importer's particular bill of entry in a particular way, and could not direct the Commissioner (Appeals) how to exercise discretion in an appeal.
Section 152: delegation of powers
Section 152 says the Central Government may, by notification in the Official Gazette, direct that, subject to such conditions, if any, as may be specified in the notification, certain powers are exercisable also by officers lower down. The text sets four steps.
| Clause | Power exercisable by | May also be exercised by |
|---|---|---|
| (a) | The Board | A Principal Chief Commissioner of Customs or Chief Commissioner of Customs, or a Principal Commissioner of Customs or Commissioner of Customs, empowered in this behalf by the Central Government |
| (b) | A Principal Commissioner of Customs or Commissioner of Customs | A Joint Commissioner of Customs, or an Assistant Commissioner or Deputy Commissioner of Customs, empowered in this behalf by the Central Government |
| (c) | A Joint Commissioner of Customs | An Assistant Commissioner or Deputy Commissioner of Customs empowered in this behalf by the Central Government |
| (d) | An Assistant Commissioner or Deputy Commissioner of Customs | A Gazetted Officer of Customs empowered in this behalf by the Board |
Observe the differences. In clauses (a) to (c) the officer must be "empowered in this behalf by the Central Government". In clause (d) the empowering authority is "the Board". The footnotes record several substitutions of officer designations: by the Customs and Central Excises Laws (Amendment) Act, 1988 (29 of 1988), the Finance Act, 1995 (22 of 1995), the Finance Act, 1999 (27 of 1999) and the Finance (No. 2) Act, 2014 (25 of 2014).
The Act itself does not list which powers have been delegated or to whom. That is in the notifications, which this article does not state. If a notice is signed by an officer whose authority you doubt, ask for the basis of that authority.
For the structure of the Act and its officers in general, see our overview in the introduction to the Customs Act, 1962.
How the three sections fit together
- Section 151 brings other services into the enforcement net.
- Section 151A lets the Board steer officers with instructions, within two limits.
- Section 152 lets powers be exercised lower down the chain through notification.
Other sections in the chapter deal with cooperation beyond India's borders; our article on section 151B covers exchange of information with other countries.
Need help understanding who can act in your case?
If you want to check an officer's authority, a Board instruction relied on against you, or the role of other agencies in an action, our team can help. Start with a legal consultation.
Key takeaways
- Section 151: officers of the Central Excise Department, the Navy, Police, Central or State Government officers at a port or airport, and others notified are empowered and required to assist customs officers.
- Section 151A: the Board may issue orders, instructions and directions for uniformity in classification and levy, or implementation of provisions on prohibition, restriction or procedure for import or export; officers must follow them.
- Proviso: no direction to make a particular assessment or dispose of a case in a particular manner, and none to interfere with the Commissioner (Appeals)'s discretion.
- Section 152: the Central Government may, by notification, direct that powers be exercisable also by the next officer down, and the Board may empower Gazetted Officers for powers of Assistant or Deputy Commissioners.
Read next
- Section 151B: exchange of information with other countries
- Section 128: appeal to the Commissioner (Appeals)
- Sections 156 and 157: power to make rules and regulations
- Introduction to the Customs Act, 1962
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.