Delegation of Board powers: specified Principal Commissioners may exercise section 109 Customs powers for designated ports and jurisdictions. The Central Government directs that the powers of the Central Board of Excise and Customs under section 109 of the Customs Act may also be exercised by the Principal Commissioner of Central Excise or Commissioner of Central Excise who are Principal Commissioner of Customs or Commissioner of Customs at Allahabad, Baroda, Delhi, Patna, West Bengal and Shillong, with identification of those officials by prior Ministry of Finance notifications and subsequent substitutions of titles.
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Delegation of Board powers: specified Principal Commissioners may exercise section 109 Customs powers for designated ports and jurisdictions.
The Central Government directs that the powers of the Central Board of Excise and Customs under section 109 of the Customs Act may also be exercised by the Principal Commissioner of Central Excise or Commissioner of Central Excise who are Principal Commissioner of Customs or Commissioner of Customs at Allahabad, Baroda, Delhi, Patna, West Bengal and Shillong, with identification of those officials by prior Ministry of Finance notifications and subsequent substitutions of titles.
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