Delegation of customs powers allows higher and lower officers to exercise specified functions when empowered by notification. The Central Government may, by notification in the Official Gazette and subject to specified conditions, delegate powers under the Customs Act. Powers exercisable by the Board may be exercised by specified senior customs officers empowered by the Central Government, while powers of a Principal Commissioner, Commissioner, or Joint Commissioner may be further exercised by subordinate customs officers when so empowered. Powers exercisable by an Assistant Commissioner or Deputy Commissioner may also be exercised by a gazetted officer of customs empowered by the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Delegation of customs powers allows higher and lower officers to exercise specified functions when empowered by notification.
The Central Government may, by notification in the Official Gazette and subject to specified conditions, delegate powers under the Customs Act. Powers exercisable by the Board may be exercised by specified senior customs officers empowered by the Central Government, while powers of a Principal Commissioner, Commissioner, or Joint Commissioner may be further exercised by subordinate customs officers when so empowered. Powers exercisable by an Assistant Commissioner or Deputy Commissioner may also be exercised by a gazetted officer of customs empowered by the Board.
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