Section 3(b) in The Jammu and Kashmir Customs Act, 1958 (1901 A.D.)
(b)["Superintendent Customs and Excise"] [Now Deputy Commissioner'.] denotes the Chief Executive Officer of the Customs and Excise Department for any specified area and includes any other officer empowered by the Government to exercise all or any specified powers of the Superintendent Customs and Excise under this Act;
