https://www.taxtmi.com/acts?id=949 Officers of customs may exercise powers and discharge duties under the Customs Act subject to conditions and limitations imposed by the Board, which may assign functions by notification and make the officer the proper officer for those functions. The Principal Commissioner or Commissioner may similarly assign functions within jurisdiction, while subordinate officers' powers may be exercised by a superior officer. The Board may prescribe criteria for assignment, and may require concurrent powers and functions for two or more officers. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 15 Jun 2026 16:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=949 Officers of customs may exercise powers and discharge duties under the Customs Act subject to conditions and limitations imposed by the Board, which may assign functions by notification and make the officer the proper officer for those functions. The Principal Commissioner or Commissioner may similarly assign functions within jurisdiction, while subordinate officers' powers may be exercised by a superior officer. The Board may prescribe criteria for assignment, and may require concurrent powers and functions for two or more officers. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=949