law: Custom Act, 1962 
  6.
  
  Entrustment of Functions of Board and Customs Officers on Certain Other Officers.
  
  – 
  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 this Act.