(d)any power exercisable by an [Assistant Commissioner of Customs or Deputy Commissioner of Customs] [Substituted by Act 27 of 1999, Section 100, for " Assistant Commissioner of Customs" (w.e.f. 11.5.1999). Earlier, these words were substituted by Act 22 of 1995, Section 50 (w.e.f. 26.5.1995). ] under this Act may be exercisable also by a Gazetted Officer of Customs empowered in this behalf by the Board.
