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of <h1>Central Government empowers Pondicherry Excise officials with Customs Act powers u/ss 46(3) and 61(1).</h1> The Central Government, under the Customs Act, 1962, authorizes the Assistant Commissioner or Deputy Commissioner of Central Excise, Pondicherry, to exercise the powers typically held by the Principal Commissioner or Commissioner of Customs. This includes powers under the proviso to subsection (3) of section 46 and clause (i) of the first proviso to section 61 of the Act. The notification reflects amendments and designation changes made by subsequent notifications and the Finance Act, 1995.
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