Section 6(2)(c) in The Customs and Central Excise Duties Drawback Rules, 1995
(c)The bond referred to in Clause (b) may be with such surety or security as the [Commissioner of Central Excise or the Commissioner of Customs and Central Excise or the Commissioner of Customs and Central Excise, as the case may be] [Substituted words "Commissioner of Customs" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)] may direct