Sections 5 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.
Section 5 says what an officer of customs may do and, through its sub-sections (1A) and (1B), how a function gets assigned so that an officer becomes the "proper officer" for it. Section 6 lets the Central Government entrust customs functions to certain other officers.
This article follows the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check any later Finance Act changes to these sections before acting.
An officer of customs exercises the powers and duties the Act gives him, subject to the conditions and limitations the Board imposes. The Board, by notification, and within their jurisdiction the Principal Commissioner or Commissioner, by order, assign functions, and the officer so assigned is the proper officer for those functions. Sub-sections (1A), (1B), (4) and (5) were inserted by the Finance Act, 2022. Section 6 allows functions to be entrusted to officers of the Central or a State Government or a local authority.
Section 5(1): powers subject to conditions
Sub-section (1) says that, subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge the duties conferred or imposed on him under the Act. So the powers in the Act are not unlimited: the Board can condition and limit them. The sub-section speaks of the officer's powers and duties as "conferred or imposed", so it covers both.
Section 5(1A) and (1B): assigning functions
Sub-section (1A) says that, without prejudice to sub-section (1), the Board may, by notification, assign such functions as it may deem fit to an officer of customs, who shall be the proper officer in relation to such functions.
Sub-section (1B) says that, within their jurisdiction assigned by the Board, the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, by order, assign such functions as he may deem fit to an officer of customs, who shall be the proper officer in relation to such functions.
The footnotes show that (1A) and (1B) were inserted by section 88 of the Finance Act, 2022 (6 of 2022), with no date in the footnote. They work with clause (34) of section 2, which defines the proper officer as the officer assigned the functions by the Board or the Principal Commissioner or Commissioner under section 5; our article on the definitions of officers and authorities explains that clause. The Board's route is a notification; the Commissioner's route is an order within the jurisdiction assigned to him.
For a business, the practical result is that when a notice, demand or order is issued, the officer's authority rests on one of these assignments. If you doubt that the officer was assigned the function, ask for the basis in writing and take advice; a legal consultation can help you frame that query.
Section 5(2): subordinates
An officer of customs may exercise the powers and discharge the duties conferred or imposed under the Act on any other officer of customs who is subordinate to him. This lets a superior do what a subordinate could do. It does not work in the other direction.
Section 5(3): the Commissioner (Appeals)
Notwithstanding anything in section 5, a Commissioner (Appeals) shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV, section 108 and sub-section (1D) of section 110. Chapter XV is the chapter on appeals and revision. The text of the sub-section is the limit: outside those three places, an appeals officer is not a general-purpose customs officer.
Section 5(4) and (5): criteria and concurrent powers
Sub-section (4) says that in specifying the conditions and limitations under sub-section (1), and in assigning functions under sub-section (1A), the Board may consider any one or more of the following criteria, "including, but not limited to":
| Criterion | Text |
|---|---|
| (a) | Territorial jurisdiction |
| (b) | Persons or class of persons |
| (c) | Goods or class of goods |
| (d) | Cases or class of cases |
| (e) | Computer assigned random assignment |
| (f) | Any other criterion as the Board may, by notification, specify |
The phrase "including, but not limited to" means the list is open. Criterion (e) is notable: assignment can be by computer-assigned random assignment, so the officer handling a case need not be the one nearest the port.
Sub-section (5) says the Board may, by notification, wherever necessary or appropriate, require two or more officers of customs (whether or not of the same class) to have concurrent powers and functions to be performed under the Act. Concurrent powers mean more than one officer can have the same function. Both sub-sections were inserted by section 88 of the Finance Act, 2022.
Section 6: entrustment of functions
Section 6 says the Central Government may, by notification in the Official Gazette, entrust, either conditionally or unconditionally, to any officer of the Central or the State Government or a local authority any functions of the Board or any officer of customs under the Act. Note the three features: it is the Central Government that acts; the instrument is a notification in the Official Gazette; and the entrustment may be conditional or unconditional. The section names the officers of the Central or State Government and local authorities as possible recipients, so it is not limited to the customs department.
Example with invented names
A notification of the Board assigns a verification function for a class of goods to officers at a particular port. The Principal Commissioner of that zone then issues an order assigning certain functions within his jurisdiction to Assistant Commissioner Mehta. Mehta is the proper officer for the functions so assigned. When Mehta issues a notice about a different function that was never assigned to him, the importer, Verma Traders Pvt. Ltd., may ask under which assignment he acted. The answer lies in the notification or order, not in his rank. For how verification and re-assessment run once the proper officer acts, see our article on section 17.
Need help with a notice from a customs officer?
A notice is only as sound as the authority of the officer who issued it. If you want a second look at who signed your notice and under what assignment, our legal consultation service can review the papers with you.
Key takeaways
- Powers of officers of customs are exercised subject to the conditions and limitations the Board imposes.
- The Board assigns functions by notification, and a Principal Commissioner or Commissioner by order within his jurisdiction; the assigned officer is the proper officer.
- The Board may use criteria such as territorial jurisdiction, class of goods, class of cases or computer assigned random assignment, and is not limited to that list.
- The Board may give two or more officers concurrent powers.
- Section 6 lets the Central Government entrust functions to officers of the Central or a State Government or a local authority.
Read next
- Sections 3 and 4: classes and appointment of officers of customs
- Section 2: definitions of officers, authorities, importer and exporter
- Section 17: self-assessment, verification and re-assessment of duty
- Customs Appeal Process: Commissioner, CESTAT, HC
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.