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of <h1>Central Government Can Delegate Customs Act Powers to Various Officials Under Section 152; Enhances Flexibility in Enforcement.</h1> Section 152 of the Customs Act, 1962, allows the Central Government to delegate powers through notifications in the Official Gazette. This delegation can enable various customs officials to exercise powers typically reserved for higher authorities. Specifically, powers of the Board can be delegated to Principal Chief Commissioners, Chief Commissioners, Principal Commissioners, or Commissioners of Customs. Similarly, powers of Commissioners can be exercised by Joint, Assistant, or Deputy Commissioners, and those of Joint Commissioners can be delegated to Assistant or Deputy Commissioners. Additionally, powers of Assistant or Deputy Commissioners can be exercised by Gazetted Officers of Customs as empowered by the Board.
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