Repealed or not in force · As amended up to 2026-08
24. Application of sections 51 and 52 of Principal Act to claims under this Act.
Offences and Penalties.
25. Punishments for offences.
26. Magistrates having jurisdiction.
4. The officers subordinate to a Collector shall, unless the Local Government shall otherwise so direct, for the purposes of this Act perform the duties imposed and exercise the powers conferred upon officers of Customs under the Principal Act.
Performance of duties of Customs—officers by subordinate officers.
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Source: India Code