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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 1[a 2[Principal
Chief Commissioner of Customs or Chief Commissioner of Customs] or a
3[Principal Commissioner
of Customs or Commissioner of Customs]] empowered in this behalf by the Central Government;
(b) any power exercisable by a 3[Principal Commissioner of Customs or Commissioner of
Customs] under this Act may be exercisable also by a 4[Joint Commissioner of Customs] or
an 5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this
behalf by the Central Government;
(c) any power exercisable by a 4[Joint Commissioner of Customs] under this Act may be
exercisable also by an 5[Assistant Commissioner of Customs or Deputy Commissioner of Customs]
empowered in this behalf by the Central Government;
(d) any power exercisable by an 5[Assistant Commissioner of Customs or Deputy Commissioner
of Customs] under this Act may be exercisable also by a Gazetted Officer of Customs empowered in
this behalf by the Board.
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1. Subs by Act 29 of 1988, s. 7, for "a Collector of Customs" (w.e.f. 1-7-1988) vide Notification No. 18/88 (N.T.)-C.E., dated 29-6-1988.
2. Subs. by Act 25 of 2014, s. 78, for "Chief Commissioner of Customs" (w.e.f. 6-8-2014).
3. Subs. by s. 78, ibid., for "Commissioner of Customs" (w.e.f. 6-8-2014).
4. Subs. by Act 27 of 1999, s. 100, for "Deputy Commissioner of Customs" (w.e.f. 11-5-1999).
5. Subs. by s. 100, ibid., for "Assistant Commissioner of Customs" (w.e.f. 11-5-1999).