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4[5 “Delegation of powers.- 5,24(1) The Board may, by notification in the official Gazette and subject to such limitations or conditions as may be specified therein, delegate any of its functions and powers to the Chairman, or empower by name or designation- (a) any Member or Director General to exercise the powers of the Board or Chairman; (b) any Collector of Customs to exercise any of the powers of a Chief Collector of Customs under this Act; (c) any Additional Collector of Customs or Deputy Collector of Customs to exercise any of the powers of a Collector of Customs under this Act; (d) any Deputy Collector of Customs or Assistant Collector of Customs to exercise any of the powers of an Additional Collector of Customs under this Act; (e) any Assistant Collector of Customs to exercise any of the powers of a Deputy Collector of Customs under this Act; and (f) any other officer of customs with any other designation.] 6[(2) Unless the Board in any case otherwise directs, the Director General, Director, and Collector may authorize any officer to exercise within any specified area any of the powers of the Director General, Director, Collector or any other officer of Customs under this Act.]

Effective date: 1969-03-03

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