152. Delegation of powers. -
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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 a [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 a 5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government; (d) any power exercisable by a 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. |
[1] The words "a Principal Collector of Customs or a Collector of Customs" sub. by Customs and C. E. Laws (Amendment) Act, 1988 (29 of 1988), sec. 7, for "a Collector of Customs" (w.e.f. 1.7.1988).
[2] Substituted by the Finance (No.2) Act, 2014 (25 of 2014)., sec. 78, for "Chief Commissioner of Customs" (w.e.f. 6.8.2014). Earlier the words "Chief Commissioner of Customs" were substituted by Act 22 of 1995, sec. 50, for the words "Principal Collector of Customs" (w.e.f. 26.5.1995).
[3] Substituted by the Finance (No.2) Act, 2014 (25 of 2014)., sec. 78, for "Commissioner of Customs" (w.e.f. 6.8.2014). Earlier the words "Commissioner of Customs" were substituted by Act 22 of 1995, sec. 50, for the words "Collector of Customs" (w.e.f. 26.5.1995).
[4] Substituted by the Finance Act, 1999 (27 of 1999), sec. 100, for "Deputy Commissioner of Customs" (w.e.f. 11.5.1999). Earlier the words "Deputy Commissioner of Customs" were substituted by Act 22 of 1995, sec. 50, for the words "Deputy Collector of Customs" (w.e.f. 26.5.1995).
[5] Substituted by the Finance Act, 1999 (27 of 1999), sec. 100, for "Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier the words "Assistant Commissioner of Customs" were substituted by Act 22 of 1995, sec. 50, for the words "Assistant Collector of Customs" (w.e.f. 26.5.1995).