Section 3(c) in The Jammu and Kashmir Customs Act, 1958 (1901 A.D.)
(c)["Customs and Excise Officer"] [Now 'Excise and Taxation Officer'.], includes every officer of the Customs and Excise department for the time being in separate charge of a range or customs post or mahal or duly authorised to perform all or any special duties of an officer so in charge.
