Customs officers' powers and function assignment under the Act are controlled by Board-issued conditions, jurisdictional criteria, and concurrent authority. Officers of customs may exercise powers and discharge duties under the Customs Act subject to conditions and limitations imposed by the Board, which may assign functions by notification and make the officer the proper officer for those functions. The Principal Commissioner or Commissioner may similarly assign functions within jurisdiction, while subordinate officers' powers may be exercised by a superior officer. The Board may prescribe criteria for assignment, and may require concurrent powers and functions for two or more officers.
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.
Customs officers' powers and function assignment under the Act are controlled by Board-issued conditions, jurisdictional criteria, and concurrent authority.
Officers of customs may exercise powers and discharge duties under the Customs Act subject to conditions and limitations imposed by the Board, which may assign functions by notification and make the officer the proper officer for those functions. The Principal Commissioner or Commissioner may similarly assign functions within jurisdiction, while subordinate officers' powers may be exercised by a superior officer. The Board may prescribe criteria for assignment, and may require concurrent powers and functions for two or more officers.
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