Custom Act, 1962

152. Delegation 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 Chief Commissioner of Customs or a Commissioner of Customs empowered in this behalf by the Central Government;

(b) any power exercisable by a Commissioner of Customs under this Act may be exercisable also by a Deputy Commissioner of Customs or an Assistant Commissioner of Customs empowered in this behalf by the Central Government;

(c) any power exercisable by a Deputy Commissioner of Customs under this Act may be exercisable also by an Assistant Commissioner of Customs empowered in this behalf by the Central Government;

(d) any power exercisable by an Assistant Commissioner of Customs under this Act may be exercisable also by a Gazetted Officer of Customs empowered in this behalf by the Board.