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1[68D. Competent authority.-- (1) The Central Government may, by order published in the Official
Gazette, authorise 2[any Commissioner of Customs or Commissioner 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.]
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1. Ins. by Act 2 of 1989, s. 19 (w.e.f. 29-5-1989)
2 Subs. by Act 16 of 2014, s. 21, for "any Collector of Customs or Collector of Central Excise" (w.e.f. 1-5-2014).