Narcotic Drugs and Psychotropic Substances Act, 1985
68D. Competent authority.
(1) The Central Government may, by order published in the
Official Gazette, authorize any Collector of Customs or Collector of Central Excise
or Commissioner of Income-tax or any other officer of the Central Government of
equivalent rank to perform the functions of the competent authority under this
Chapter.
(2) The competent authorities shall perform their functions in
respect of such persons or classes of persons as the Central Government may, by
order, direct.