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        Customs

        Section 152 - Delegation of powers

        Customs Act, 1962
        Chapter XVII
        Miscellaneous

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        Delegation of powers under customs law enables hierarchical transfer of statutory authority to empowered subordinate officers. Delegation of powers establishes a hierarchical scheme under the Customs Act whereby the Central Government, by notification and subject to conditions, may empower specified senior offices to exercise the Board's powers and may empower successive subordinate officers to exercise powers of Commissioners and Joint Commissioners; Assistant or Deputy Commissioners may also have their powers exercised by Gazetted Officers when 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 powers under customs law enables hierarchical transfer of statutory authority to empowered subordinate officers.

                        Delegation of powers establishes a hierarchical scheme under the Customs Act whereby the Central Government, by notification and subject to conditions, may empower specified senior offices to exercise the Board's powers and may empower successive subordinate officers to exercise powers of Commissioners and Joint Commissioners; Assistant or Deputy Commissioners may also have their powers exercised by Gazetted Officers when empowered by the Board.


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