152Delegation 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 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.
Download our fully-offline, High speed android app.- Click here
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).
- 141 Conveyances and goods in a customs area subject to control of officers of customs
- 142 Recovery of sums due to Government
- 142A Liability under Act to be first charge
- 143 Power to allow import or export on execution of bonds in certain cases
- 143A Omitted.
- 143AA Power to simplify or provide different procedure, etc., to facilitate trade
- 144 Power to take samples
- 145 Owner, etc., to perform operations incidental to compliance with customs law
- 146 Licence for Customs brokers
- 146A Appearance by authorised representative
- 147 Liability of principal and agent
- 148 Liability of agent appointed by the person in charge of a conveyance
- 149 Amendment of documents
- 150 Procedure for sale of goods and application of sale proceeds
- 151 Certain officers required to assist officers of customs
- 151A Instructions to officers of customs
- 151B Reciprocal arrangement for exchange of information facilitating trade
- 152 Delegation of powers
- 153 Modes for service of notice, order, etc
- 154 Correction of clerical errors, etc
- 154A Rounding off of duty, etc
- 154B Publication of information respecting persons in certain cases
- 155 Protection of action taken under the Act
- 156 General power to make rules
- 157 General power to make regulations
- 158 Provisions with respect to rules and regulations
- 159 Rules, certain notifications and orders to be laid before Parliament
- 159A Effect of amendments, etc., of rules, regulations, notifications or orders
- 160 Repeal and savings
- 161 Removal of difficulties