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Customs Act,1962

Act No : 52


Section : Power of officers of customs.

5.Power of officers of customs. (1) Subject to such conditions and limitations as the Board may impose, an officer of customs may exercise the powers and discharge ,the duties conferred or imposed on him under this Act. (2) An officer of customs may exercise the powers and discharge duties conferred or imposed under this Act on any other officer of the customs who is subordinate to him. (3) Notwithstanding anything contained in this section, 3*[a collector appeals)] shall not exercise the powers and discharge the duties conferred or imposed on an officer of customs other than those specified in Chapter XV and section 108


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