Customs Act, 1962 › Chapter XVII — Miscellaneous

Section 152. Delegation of powers

Customs Act, 1962

Bare Act

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

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

Judgments on Section 152

M/S Sultan Tanneries And Leather Products vs Union Of India And 3 Othes — Allahabad High Court, 7 Apr 2022. An officer appointed by the Board as common adjudicating authority remains a 'proper officer'/officer of Customs competent to adjudicate the show cause notice assigned to him, and there is no right to cross-examine…
Msc Mediterranean Shipping Company S.A vs Union Of India — Madras High Court, 17 Jan 2020. Public notices that merely offer importers and exporters an optional facility, in furtherance of Section 143AA of the Customs Act, 1962, to pay terminal handling charges directly to port terminals are neither arbitrary…