Section 152. Delegation of powers

The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification -

(a) any power exercisable by the Board under this Act shall be exercisable also by a ¹[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] ^[helldodold[Chief Commissioner of Customs]^helldod] or a ¹[Principal Commissioner of Customs or Commissioner of Customs] ^[helldodold[Commissioner of Customs]^helldod] empowered in this behalf by the Central Government;

(b) any power exercisable by a ¹[Principal Commissioner of Customs or Commissioner of Customs] ^[helldodold[Commissioner of Customs]^helldod] under this Act may be exercisable also by a Joint Commissioner of Customs or an Assistant Commissioner of Customs or Deputy Commissioner of Customs empowered in this behalf by the Central Government;

(c) any power exercisable by a Joint Commissioner of Customs under this Act may be exercisable also by an Assistant Commissioner of Customs or Deputy Commissioner of Customs empowered in this behalf by the Central Government;

(d) any power exercisable by an Assistant Commissioner of Customs or Deputy Commissioner of Customs under this Act may be exercisable also by a Gazetted Officer of Customs empowered in this behalf by the Board .

1. Substituted Vide Section 78 of the Finance Act 2014