Board Imposes Officers
Do have a look at this notification [Notification No. , Dated: August 27,2012]
In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby imposes the Joint Commissioner or Additional Commissioner of Customs, Custom House, Cochin, to exercise the powers and discharge the duties as adjudicating authority over the powers and duties exercisable by:-
(i) the Additional/Joint Commissioner of Customs, Custom House, Cochin-682009;
and
(ii) the Additional/Joint Commissioner of Customs (Port-Import), Custom House, 60, RajajiSalai, Chennai-600001...
Now, how can they impose an Additional Commissioner to exercise the powers of another Additional Commissioner?
The Board had issued more than 400 such notifications appointing specific adjudication authorities and it was always "appoints" and not "imposes" till 2012. It was only this year that the word ‘appoints' got distorted as ‘imposes' and some notifications issued in 2012 are ‘imposing'.
Is it a brilliant idea that suddenly struck them because the Section 5(1) of the Customs Act (under which this notification is issued) reads as, "Subject to such conditions and limitations as the Board may impose, an officer of Customs may exercise the powers and discharge the duties conferred or imposed on him under the Act."