Principal Commissioner or Commissioner authorised to exercise Board’s powers - 100 - Customs -Tariff

Notification No. 100 Dated 05/12/1975 In exercise of the powers conferred by clause (a) of section 152 of the Customs Act, 1962 (52 of 1962), the Central Government hereby directs that the powers of Central Board of Excise and Customs under clause (ii) of the first proviso to section 61 of the said Act shall be exercisable also by every 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] Provided that the period extended by the 2 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be]under the said clause shall not exceed one year beyond the period of four years in the case of non-consumable stores referred to in clause (a); and two years in the case of goods referred to in clause (b) of section 61 of the said Act . ------------------------ 1 Substituted by Notification No. 56/2014-Cus (N.T.), dated 6-8-2014 2 Substituted by Notification No. 56/2014-Cus (N.T.), dated 6-8-2014