Section 68D — Competent authority.

1 [68D. Competent authority. -- (1) The Central Government may, by order published in the Official Gazette, authorise 2 [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.]

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