Delegation of Commissioner powers: specified customs officers may exercise Commissioner authority when headquarters are unattended. The Central Government directs that powers exercisable by the Principal Commissioner of Customs or Commissioner of Customs under the proviso to sub-section (3) of section 46 and under clause (i) of the first proviso to section 61 are also exercisable by specified customs officers at listed stations, subject to conditions in the Table; delegation applies, in several entries, when the Principal Commissioner of Customs or Commissioner of Customs is away from headquarters.
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Provisions expressly mentioned in the judgment/order text.
Delegation of Commissioner powers: specified customs officers may exercise Commissioner authority when headquarters are unattended.
The Central Government directs that powers exercisable by the Principal Commissioner of Customs or Commissioner of Customs under the proviso to sub-section (3) of section 46 and under clause (i) of the first proviso to section 61 are also exercisable by specified customs officers at listed stations, subject to conditions in the Table; delegation applies, in several entries, when the Principal Commissioner of Customs or Commissioner of Customs is away from headquarters.
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