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Joint Commissioner or Additional Commissioner of Customs, Custom House, Cochin, to exercise the powers and discharge the duties as adjudicating authority over the powers and duties.
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....n (ii)] Government of India Ministry of Finance (Department of Revenue) Notification No.78 /2012-Customs (N.T.) New Delhi, dated the 27th August, 2012. S.O. (E). - In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby imposes the Joint Commissioner or Additional Commissioner of Customs, Custo....