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          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.

          <h1>Customs officer powers: Board may assign functions and conditions, with senior officers delegating within assigned jurisdiction.</h1> Section 5 authorises officers of customs to exercise powers and discharge duties under the Act subject to Board-imposed conditions; the Board may notify assignments making an officer the proper officer for specified functions, and Principal Commissioners or Commissioners may, within assigned jurisdiction, order similar designations. Subordinate delegation is permitted, a Commissioner (Appeals) is restricted from exercising most officer powers, and the Board may specify allocation criteria and require concurrent powers by notification.

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