Section 152 - Delegation of powers - Customs Act, 1962
Extract
..... 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 exercisa .....
..... 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 .....