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The Customs Act

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.

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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).

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