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Section 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 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.
Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.