Notification No. 8/2008- Customs (N.T.)  dated 20.2.2008
Empowers gazetted officers under Section 108 of Customs Act, 1962

S.O.    (E)- In exercise of the powers conferred by sub-section (1) of section 108 of the Customs Act, 1962(52 of 1962), the Central Government hereby empowers all gazetted officers of Customs for the purposes of the said section.                                               

[F.No.394/60/2007-Cus (AS)] 

Milind R.Lanjewar)
 Under Secretary to the Government of India - India's Premier portal on Customs matters