Section 5(3)(b) in The Central Boards Of Revenue Act, 1963
(b)if such functions relate to any other matter, unless they are entrusted by the Central Government to the Central Board of Direct Taxes, be discharged by the Central Board of [Indirect Taxes and Customs] [Substituted 'Excise and Customs' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.].