Delegation of customs powers limits excise superintendents to only specified customs enforcement functions under the Act. Superintendents of Central Excise, Class I, are directed to exercise the functions of Assistant or Deputy Commissioners of Customs only to the extent permitted by the Notification, and are prohibited from exercising customs powers or discharging duties beyond the limited categories preserved by the Notification; designations referenced have been subsequently changed by later enactments and notifications.
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 limits excise superintendents to only specified customs enforcement functions under the Act.
Superintendents of Central Excise, Class I, are directed to exercise the functions of Assistant or Deputy Commissioners of Customs only to the extent permitted by the Notification, and are prohibited from exercising customs powers or discharging duties beyond the limited categories preserved by the Notification; designations referenced have been subsequently changed by later enactments and notifications.
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