Asstt. Commissioners authorised to exercise [Commissioner’s powers in certain cases

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Full Text of the Document

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.... Commissioner of Customs or Commissioner of Customs, as the case may be] under the proviso to sub-section (3) of section 46 and under clause (i) of the first proviso to section 61 of the said Act shall also be exercisable by the officers of Customs specified in column (1) of the Table below subject to the conditions, if any, specified in the corresponding entries in column (3) thereof : - TABLE ....