(b)any power exercisable by a [Commissioner of Customs] [<SPAN class=amd2><A TITLE =] under this Act may be exercisable also by a [Joint Commissioner of Customs] [ Substituted by Act 27 of 1999, Section 100, for " Deputy 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).] or 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).] empowered in this behalf by the Central Government;
