CERTAIN OFFICERS REQUIRED TO ASSIST OFFICERS OF CUSTOMS The following officers are hereby empowered and required to
a) officers of the Central Excise Department; (b) officers of the Navy; (c) officers of Police; (d) officers of the Central Government or State Government employed at any port or airport; (e) such other officers of the Central Government or State Government or a local authority as are specified by the Central Government in his behalf by notification in the Official Gazette. 114[