Delegation of powers
Section 152 of the Customs Act, 1962 deals with 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 Commi The Act came into force on 01 Feb 1963.
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 1[a 2[Principal Chief Commissioner of Customs or Chief Commissioner of Customs] or a 3[Principal Commissioner of Customs or Commissioner of Customs]] empowered in this behalf by the Central Government;
(b) any power exercisable by a 3[Principal Commissioner of Customs or Commissioner of Customs] under this Act may be exercisable also by a 4[Joint Commissioner of Customs] or an 5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government;
(c) any power exercisable by a 4[Joint Commissioner of Customs] under this Act may be exercisable also by an 5[Assistant Commissioner of Customs or Deputy Commissioner of Customs] empowered in this behalf by the Central Government;
(d) any power exercisable by an 5[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.
Section 152, The Customs Act, 1962 (Act 52 of 1962).
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Reference is invited to Notification No 60/2015- Customs (N.T.), dated 04.06.2015 whereby the power to appoint common adjudicating authority in cases investigated by DRI upto the level of Commissioner of Customs has been delegated to Principal Director General of Directorate of Revenue Intelligence in terms of section 152 of the Customs Act, 1962. This notification was issued in the interest of expediting decision making with resultant benefits to both trade and revenue in terms of faster settlement of outstanding disputes. These appointments were done hitherto by the Central Board of Excise and Customs under sections 4 and 5 of the …
Made under this section, and citing it
2 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 2 instruments name this provision in its title or its text without being made under it.
Questions about Section 152
What does Section 152 of the Customs Act deal with?
Section 152 of the Customs Act is headed "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 Commi
How do I find court cases under Section 152 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 152, section 152 Customs Act 1962, section 152 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 152 of the Customs Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 2: most recently Notification No.133/2015-Cus(NT), dated 30.11.2015 (2015), then Notification No.60/2015-Cus(NT), dated 4.6.15 (2015).
When did Section 152 of the Customs Act come into force?
Section 152 of the Customs Act, cited as Customs Act 1962 152, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.