Principal Commissioner or Commissioner authorised to exercise Board’s powers

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....tification No. 100 Dated 05/12/1975 In exercise of the powers conferred by clause (a) of section 152 of the Customs Act, 1962 (52 of 1962),  the Central Government hereby directs that the p....

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....exceed one year beyond the period of - • four years in the case of non-consumable stores referred to in clause (a); and • two years in the case of goods referred to in clause....