Amendment status not verified — confirm the current text below against the official source.
(1) The Central Government may, by order published in the Official Gazette, authorised 64A[any Commissioner of Customs or Commissioner of Central Excise] or Commissioner of Income Tax or any other officer of the Central Government of equivalent rank to perform the functions of the competent authority under this Chapter. (2) The competent authorities shall perform their functions in respect of such persons or classes of persons as the Central Government may, by order, direct. Substituted by Act 16 of 2014 (w.e.f. 01/05/2014). Prior to the amendment it reads as "any Collector of Customs or Collector of Central Excise"