Delegation of powers [Section 152] :

It may not always be possible to have the particular level of officer who is empowered to exercise a particular function at a particular place. For example, the Principal Commissioner/Commissioner of Customs are stationed at the head quarters of Commissionnerate. The other subordinate officers may be stationed at other points. When necessity arises to exercise the power of Principal Commissioner/Commissioner at these other points, practical difficulties arise. Depending upon the volume of such problems, and the exigencies, it is desirable to empower the subordinate officer already available at the particular station to exercise the powers of his immediate superior officer. Section 152 envisages delegation of the powers to the next immediately subordinate authority.

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 Principal Chief Commissioner/Chief Commissioner of Customs or a Principal Commissioner/Commissioner of Customs empowered in this behalf by the Central Government;

(b) any power exercisable by a Principal Commissioner/Commissioner of Customs 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.

Some of the major notifications are given below:

1. The power of CBEC u/s 105(1) i.e. power to search premises, may be exercised by Principal Commissioner/Commissioner of Central Excise who are Principal Commissioners/Commissioners of Customs by virtue of Notification issued in this regard [M.F. (D.R.) Notification No.22-Cus, dt 6-2-1965 as amended by Notification No.54-Cus. dt 24-5-1965].

2. Board’s powers under section 109 is delegated to certain Principal Commissioners/Commissioners in respect of goods imported by land [M.F. (D.R.& I.) Notification No.121-Cus. dt 18-6-1966]

3. Every Principal Commissioner/Commissioner of Customs authorised to exercise Board’s powers under clause (ii) of the first proviso to section 61 subject to conditions laid out in the notification. [M.F. (D.R. & I.) Notification No.100-Cus. dt 5-12-1975 as amended by Notification No.144-Cus. dt 24-7-1978].