Delegation of customs powers permits Joint and Assistant/Deputy Commissioners in Goa to exercise specified Commissioner functions. The Central Government directs that powers exercisable by the Principal Commissioner or Commissioner under the proviso to sub section (3) of section 46, and under the first proviso to section 61 (clause (i)), shall also be exercisable by the Joint Commissioner of Customs and Central Excise, Goa and by the Assistant Commissioner or Deputy Commissioner of Customs, Goa, effecting delegation of those commissioner-level functions.