Section 152 - Delegation of powers - Customs Act, 1962

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 a 2 [Principal Chief Commissioner of Customs or] Chief Commissioner of Customs or a 1 [Principal Commissioner of Customs or] Commissioner of Customs empowered in this behalf by the Central Government; (b) any power exercisable by a 1 [Principal Commissioner of Customs or] Commissioner of Customs under this Act may be exercisable also by a Joint Commissioner of Customs or an Assistant Commissioner of Customs or Deputy Commissioner of Customs empowered in this behalf by the Central Government; (c) any power exercisable by a Joint Commissioner of Customs under this Act may be exercisable also by an Assistant Commissioner of Customs or Deputy Commissioner of Customs empowered in this behalf by the Central Government; (d ) any power exercisable by an 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. ---------------- Notes:- 1. Inserted vide THE FINANCE (No. 2) ACT, 2014