Custom Act, 1962
152.
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 also by Chief Commissioner of Customs or a Commissioner of Customs
empowered in this behalf by the Central Government;
(b) any power exercisable by a Commissioner of Customs under this Act
may be exercisable also by a Deputy Commissioner of Customs or an Assistant
Commissioner of Customs empowered in this behalf by the Central Government;
(c) any power exercisable by a Deputy Commissioner of Customs under this
Act may be exercisable also by an Assistant Commissioner of Customs empowered
in this behalf by the Central Government;
(d) any power exercisable by an Assistant Commissioner of Customs under
this Act may be exercisable also by a Gazetted Officer of Customs empowered in
this behalf by the Board.