Delegation of Powers
The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification-
( a) any power exercisable by the Board under this Act shall be exercisable also1[by a2[Chief Commissioner of Customs] or a3[Commissioner of Customs]] empowered in this behalf by the Central Government ;
( b) any power exercisable by a3[Commissioner of Customs] under this Act may be exercisable also by a4[Joint Commissioner of Customs] or an5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government ;
( c) any power exercisable by a4[Joint Commissioner of Customs] under this Act may be exercisable also by an5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government ;
( d) any power exercisable by an5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] under this Act may be exercisable also be a gazetted officer of customs empowered in this behalf by the Board.
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1. The words "a Principal Collector of Customs or a Collector of Customs" inserted by Act 29 of 1988, section 7, for "a Collector of Customs" (w.e.f. 1-7-1988).
2. Substituted by Act 22 of 1995, section 50, for "Principal Collector of Customs" (w.e.f. 26-5-1995).
3. Substituted by Act 22 of 1995, section 50, for "Collector of Customs" (w.e.f. 26-5-1995).
4. Substituted by Act 22 of 1995, section 50, for "Deputy Collector of Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999).
5. Substituted by Act 22 of 1995, section 50, for "Assistant Collector of Customs" (w.e.f. 26-5-1995) and again substituted by Act 27 of 1999, section 100, for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).