Power of Customs and Excise Officers Jurisdiction Notified

[Ref: Notification No. 85/2012 - Customs (N.T.) dated 26 September 2012]

In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of the Government of India in the Ministry of Finance, Department of Revenue No.16/2002-Customs (N.T.) dated the 7th March, 2002, published in the Gazette of India, Extraordinary vide number G.S.R. 172(E), dated the 7th March, 2002, the Central Board of Excise and Customs appoints the officers mentioned in column (2) of the Table I and Table II given below who shall have the jurisdiction in relation to an order or decision of the officer, subordinate to that officer, mentioned in column (3) of the Table I and Table II, respectively, for the purposes of the Customs Act, 1962 and the provisions made thereunder-

Table I

SNo.

Designation of officer

Jurisdiction

(1)

(2)

(3)

1.

Chief Commissioner of Customs, Ahmedabad

(i) Commissioners of Customs (Appeals), Ahmedabad – I

 

 

(ii) Commissioners of Customs (Appeals), Kandla

 

 

(iii) Commissioners of Customs (Appeals), Jamnagar

2.

Chief Commissioner of Customs, Bangalore

Commissioners of Customs (Appeals), Bangalore

3.

Chief Commissioner of Customs, Chennai

Commissioners of Customs (Appeals), Chennai

4.

Chief Commissioner of Customs, Delhi

(i) Commissioners of Customs (Appeals), Delhi-I

 

 

(ii) Commissioners of Customs (Appeals), Delhi-II

5.

Chief Commissioner of Customs, Kolkata

Commissioners of Customs (Appeals), Kolkata

6.

Chief Commissioner of Customs, Mumbai-I

Commissioners of Customs (Appeals), Mumbai - I

7.

Chief Commissioner of Customs, Mumbai-II

Commissioners of Customs (Appeals), Mumbai –II

8.

Chief Commissioner of Customs, Mumbai III

Commissioners of Customs (Appeals), Mumbai III

 

Table II

SNo.

Designation of officer

Jurisdiction

(1)

(2)

(3)

1.

Commissioner of Customs (Appeals), Ahmedabad

Commissioners of Customs, Ahmedabad, Kandla, Commissioner of Customs (Preventive) Jamnagar.

2.

Commissioner of Customs (Appeals), Kandla

Commissioners of Customs, Ahmedabad, Kandla, Commissioner of Customs (Preventive) Jamnagar.

3.

Commissioner of Customs (Appeals), Jamnagar

Commissioners of Customs, Ahmedabad, Kandla, Commissioner of Customs (Preventive) Jamnagar.

4.

Commissioner of Customs (Appeals), Bangalore

Commissioners of Customs, Bangalore, Mangalore.

5.

Commissioner of Customs (Appeals), Chennai

Commissioners of Customs, Port (Import) Chennai, Port (Export) Chennai, Airport and Aircargo Chennai, (Preventive) Chennai.

6.

Commissioner of Customs (Appeals),Delhi-I

Commissioners of Customs, Aircargo (Import and General) Delhi, Aircargo (Export) Delhi, Commissioners of Customs, (ICDs) Delhi, (Preventive), Delhi.

7.

Commissioner of Customs (Appeals), Delhi -II

Commissioners of Customs, Aircargo (Import and General) Delhi, Aircargo (Export) Delhi, Commissioners of Customs, (ICDs) Delhi, (Preventive), Delhi.

8.

Commissioner of Customs (Appeals), Kolkata

Commissioners of Customs, (Port) Kolkata, (Airport) Kolkata, (Preventive) West-Bengal.

9.

Commissioner of Customs (Appeals),Mumbai-I

Commissioners of Customs (General), Mumbai, (Import) Mumbai, (Export) Mumbai,

10.

Commissioner of Customs (Appeals), Mumbai-II

Commissioners of Customs, (Import) Nhava Sheva and Container Freight Station Mulund, (Export) Nhava Sheva.

11.

Commissioner of Customs (Appeals), Mumbai-III

Commissioners of Customs, (Airport) Mumbai, Aircargo (Export) Mumbai, Aircargo (Import) Mumbai, (Preventive) Mumbai:

Provided that a Chief Commissioner of Customs, within his jurisdiction, specify, the jurisdiction of a Commissioner of Customs (Appeals) and jurisdiction of such Commissioner of Customs (Appeals) shall be limited to the jurisdiction so specified.”

[F.No. 450/88/2012-Cus.IV]