Customs Act, 1962 · Chapter XVII: Miscellaneous
Section 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 [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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 152
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Commissioner of Customs v. M/s Canon India Pvt. Ltd.
Issue arose whether there was an “error apparent on the face of the record” for the purpose of entertaining the review petition; whether law laid down in Canon India’s case as regards the power of the DRI to issue show…