law: Custom Act, 1962 
  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 Chief Commissioner of Customs or a Commissioner of Customs
  
  empowered in this behalf by the Central Government;
  (b) any power exercisable by a Commissioner of Customs under this Act
  
  may be exercisable also by a Deputy Commissioner of Customs or an Assistant
  
  Commissioner of Customs empowered in this behalf by the Central Government;
  (c) any power exercisable by a Deputy Commissioner of Customs under this
  
  Act may be exercisable also by an Assistant Commissioner of Customs empowered
  
  in this behalf by the Central Government;
  (d) any power exercisable by an Assistant Commissioner of Customs under
  
  this Act may be exercisable also by a Gazetted Officer of Customs empowered in
  
  this behalf by the Board.