Delegation of Customs Board powers allows senior commissioners to exercise specified administrative authorities within their jurisdictions. The Central Government delegates certain functions of the Central Board of Excise and Customs to regional officers under the Customs Act, authorising Chief Commissioners to declare warehousing stations, waive interest on duty for warehoused goods within a prescribed monetary limit, and apply a proviso concerning goods entered for export within three years of duty payment; Commissioners are authorised to declare warehousing stations for export oriented undertakings. The delegation is confined to specified powers and to the officers' respective jurisdictions.