Delegation of customs functions: Board and Commissioners may designate proper officers and confer concurrent powers under the Act. Amendment permits the Board to assign functions to an officer of customs by notification and allows Principal Commissioners or Commissioners to assign functions by order within their jurisdiction, such designated officers being the proper officer; it specifies non-exhaustive criteria the Board may consider for assignments and authorises the Board to confer concurrent powers on two or more officers by notification.
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 functions: Board and Commissioners may designate proper officers and confer concurrent powers under the Act.
Amendment permits the Board to assign functions to an officer of customs by notification and allows Principal Commissioners or Commissioners to assign functions by order within their jurisdiction, such designated officers being the proper officer; it specifies non-exhaustive criteria the Board may consider for assignments and authorises the Board to confer concurrent powers on two or more officers by notification.
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