Officers of other departments:

Apart from the regular customs and central excise formation, it becomes necessary to administer customs laws and regulations in all border areas where there are no customs formations. These places are manned or controlled by other Government officials like:

(1) Border Security Police

(2) Indo Tibetan Border Police

(3) Coast Guard etc.

Similarly there are areas, where there is not much customs or central excise activity like Andaman and Nicobar Island, Lakshadweep, Mizoram, Manipur, Nagaland, Tripura and other North Eastern States. It has been found convenient to empower local revenue authorities and central & state officials in this regard. The power to empower these officers with the powers and responsibilities of customs officers, is given to the Central Government under section 6 of the Act.