Section 5 of Customs Act, 1969 has described delegation of powers. The Federal Board of Revenue (FBR) issued the Customs Act, 1969 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021. Following is the text of section 5 of the Customs Act, 1969: 5 “Delegation of powers.- (1) The Board may, by … Continue reading Delegation of powers under Customs Act