Section 6 of Customs Act, 1969 has described entrustment of functions of customs officers to certain other officers.
The Federal Board of Revenue (FBR) issued the Customs Act, 1969 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021.
Following is the text of section 6 of the Customs Act, 1969:
6. Entrustment of functions of customs officers to certain other officers.- (1) The Board may, by notification in the official Gazette, entrust, either conditionally or unconditionally, any functions of any officer of customs under this Act to any officer of the Federal Government, Provincial Government, State Bank of Pakistan and Scheduled Banks in accordance with the legal framework notified by the Board:
Provided that where any officer in performance of his functions under this section commits any offence under this Act, such officer shall, in addition to any other penalty which may be imposed under any other law for the time being in force, be liable to such punishment as is specified in sub-section (1) of section 156 for the offence committed by him.
(2) No officer entrusted with any functions of any officer of customs under sub-section (1) shall interfere in any manner in the performance or discharge of any duty by an officer of customs in places notified under section 9.
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