Delegation of powers
[5. The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation-
[(a) any Additional Commissioner of Customs to exercise any of the powers of a Commissioner of Customs specified in clauses (a), (b), (c) and (d) of section 3;]
(b) any Joint Commissioner of Customs to exercise any of the powers of an Additional Commissioner of Customs or a Commissioner of Customs [specified at clauses (a), (c) and (d) of section 3];
(c) any Deputy Commissioner of Customs to exercise any of the powers of a Joint Commissioner of Customs or an Additional Commissioner of Customs;
(d) any Assistant Commissioner of Customs to exercise any of the powers of a Deputy Commissioner of Customs;
(e) any other officer of Customs to exercise any of the powers of an Assistant Commissioner of Customs.]