(1) The Government may appoint Excise Inspectors to exercise the powers and to perform the duties in connection with detection, investigation and trial of offences under this Act.
(2) The Government may appoint subordinate officers of such classes and with such designations, powers and duties under this Act as it may think fit.
(3) The Government may, by notification, direct that all or any of the powers and duties assigned to an Excise Inspector or subordinate officer under sub-section
(1) or sub-section (2), as the case may be, shall be exercised and performed by any officer of the Government.
Delegation
6. The Government may, by notification, delegate its powers under section 5 to the Excise Commissioner.
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CHAPTER III IMPORT, EXPORT AND TRANSPORT Import of intoxicant