Delegation of Central Excise authority: Collector of Customs empowered to investigate and adjudicate assigned cases in export processing zones. The Central Board of Excise & Customs invests the Collector of Customs, Delhi with the powers of a Collector of Central Excise to be exercised in the NOIDA Export Processing Zone, NOIDA (U.P.) for the purposes of investigation and adjudication of such cases as may be assigned to him by the Board under the Central Excises and Salt Act and Central Excise Rules.