The Customs Act, 1962
151. CERTAIN OFFICERS REQUIRED TO ASSIST OFFICERS OF CUSTOMS. –
The following officers are hereby empowered and required to assist officers of customs in the execution of this Act, namely :- (a) officers of the Central Excise Department;
(b) officers of the Navy;
(c) officers of Police;
(d) officers of the Central or State Governments employed at any port or airport;
(e) such other officers of the Central or State Governments or a local authority as are specified by the Central Government in this behalf by notification in Official Gazette.