(2)

(3)

Commissioner of Customs.

(i) Section 33.

Additional Commissioner or Joint Commissioner of Customs.

(i) Sub-section (5) of section 46; and

(ii) Section 149.

Deputy Commissioner or Assistant Commissioner of Customs and Central Excise.

(i) Sub-section (5) of section 17;

(ii) Section 18;

(iii) Section 21;

(iv) Section 22;

(v) Section 26A;

(vi) Section 28;

(vii) Section 28B;

(viii) Section 28BA;

(ix) Section 30;

(x) Sub-section (2) of section 31;

(xi) Section 32;

(xii) Proviso to section 34;

(xiii) Section 35;

(xiv) Section 42;

(xv) Sub-section (3) of section 45;

(xvi) Second Proviso to sub-section (1) of section and sub-section (2) of section 46;

(xvii) Section 48;

(xviii) Sub-section (3) of section 54;

(xix) Section 59;

(xx) Section 60;

(xxi) Section 61;

(xxii) Section 63;

(xxiii) Clause (f) of section 64;

(xxiv) Section 67;

(xxv) Section 72;

(xxvi) Section 73;

(xxvii) Section 80;

(xxviii) Section 85;

(xxix) Section 89;

(xxx) Section 97;

(xxxi) Sub-section (1A) of section 110;

(xxxii) Section 129A;

(xxxiii) Section 129DD;

(xxxiv) Section 129E;

(xxxv) Section 130D; and

(xxxvi) Section 142.

Deputy Director or Assistant Director in the Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence.

(i) Section 28B; and

(ii) Section 72.

Superintendent of Customs and Central Excise or Appraiser

(i) Section 13;

(ii) Section 14;

(iii) Sub-sections (2), (3), (4) and (6) of section 17;

(iv) Section 19;

(v) Section 40;

(vi) Section 41;

(vii) Clause (b) of sub-section (2) of section 45;

(viii) Sub-sections (1) and (4) of section 46;

(ix) Section 47;

(x) Section 50;

(xi) Section 51;

(xii) Section 54;

(xiii) Section 62;

(xiv) Clause (a) to (e) of section 64;

(xv) Section 68;

(xvi) Section 69;

(xvii) Section 79;

(xviii) Section 83;

(xix) Section 86;

(xx) Section 92; and

(xxi) Section 93.

Intelligence Officer in the Directorate General of Revenue Intelligence and Directorate General of Central Excise Intelligence.

(i) Section 37;

(ii) Section 100;

(iii) Section 103;

(iv) Section 106;

(v) Section 106A;

(vi) Sub-sections (1) and (3) of section 110;

(viii) Section 144; and

(ix) Section 145.

Inspector of Customs and Central Excise or Preventive Officer or Examining Officer.

(i) Sub-section (1) of section 31;

(ii) Section 34 excluding proviso to the section;

(iii) Section 37;

(iv) Section 38;

(v) Section 39;

(vi) Clause (a) of sub-section (2) of section 45;

(vii) Section 77;

(viii) Section 94;

(ix) Section 95;

(x) Section 100;

(xi) Section 103;

(xii) Section 106;

(xiii) Section 106A;

(xiv) Sub-sections (1) and (3) of section 110;

(xv) Section 144; and

(xvi) Section 145.