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Section 68D: Competent authority
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.]
Source: official text of The Narcotic Drugs and Psychotropic Substances Act, 1985 as published on India Code (PDF). All sections of the Narcotic Drugs and Psychotropic Substances Act, 1985.