law: Custom Act, 1962 
  5.
  
  Powers of Officers of Customs. Sub-Section – 
  (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 the duties
  
  conferred or imposed under this Act on any other officer of customs who is
  
  subordinate to him.
  (3)
  
  Notwithstanding anything contained in this section, a Commissioner (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.