Nothing contained in this Act shall affect the provisions of the Sea Customs Act, 1878 (VIII of 18 78) or the Indian Tariff Act, 1894 (VIII of 1894), (except Section 6 thereof) or the Cantonment Act, 1910 (XV of 1910), or any rule or order made thereunder.
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CHAPTER II ESTABLISHMENT AND CONTROL
7. Establishment and powers thereof —The State Government may, by notification, for the whole or for any specified part of the State—
(a) appoint an officer, hereinafter referred to as the Excise Commissioner who, subject to such control ( if any) as the State Government may direct , shall superintend the admini stration of Excise Department and the collection of the excise revenue;
(b) appoint any person other than the Collector to exercise all or any of the powers and to perform all or any of the duties conferred and imposed on a Collector by or under this A ct, ei ther concurrently with, or in subordination to, or in exclusion of, the Collector subject to such control as the State Government may direct;
(c) appoint officers of the Excise Department of such classes and with such designations, powers and du ties as the State Government may think fi t ;
(d) order that al l or any of the powers and duties assigned by or under this Act to any officer appointed under clause (c) shall be exercised and performed by any servant of the Government , or any other person;
(e) delegate to the Chief Revenue Authority or the Excise Commissioner all or any of i ts powers under this Act except the power conferred by Section 62 to make rules;
(f) withdraw from any officer or person all or any of his powers under this Act, and
(g) permit the delegation by the Chief Revenue Authority, the Excise Commissioner or the Collector to any person or class of persons specified in such noti fication, of any powers conferred or duties imposed upon i t or him by or t inder this Act, or exercised or discharged by i t or him in respect of the excise -revenue under any other Act for the t ime being in force.
7-A. Establishment of f lying squads .— (1) The State Government may, by notification, establish flying squads for investigating into any case of al leged or suspected evasion of excise revenue or any case of al leged or suspected contravention of any of the provisions of this Act or the rules made 12 thereunder and shall specify therein the area over which the flying squad shall exercise jur isdiction.
(2) A flying squad established under sub -section (1) shall consist of excise officers and other persons as the State Government may, from time to t ime, appoint thereto.
(3) The Excise Officers or other person appointed to the flying squad shall exercise the powers and perform the duties as may be confer red or imposed under Section 7.
CHAPTER III IMPORT, EXPORT AND TRANSPORT