Review committee constitution under Customs Act: panels of Commissioners assigned to review jurisdictional appeals across specified ports and formations. The Board constitutes territorial review Committees under the Customs Act by designating panels of two Commissioners of Customs to serve as the Committee for areas within the jurisdiction of the named Commissioner of Customs (Appeals). The order pairs specified Commissioner posts across ports, airports, cargo complexes, inland container depots and preventive formations, identifies the corresponding appellate authority for each grouping, and clarifies that cross-designations empower certain Central Excise Commissioners to act as Commissioners of Customs and that 'Commissioner' includes 'Principal Commissioner' where applicable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Review committee constitution under Customs Act: panels of Commissioners assigned to review jurisdictional appeals across specified ports and formations.
The Board constitutes territorial review Committees under the Customs Act by designating panels of two Commissioners of Customs to serve as the Committee for areas within the jurisdiction of the named Commissioner of Customs (Appeals). The order pairs specified Commissioner posts across ports, airports, cargo complexes, inland container depots and preventive formations, identifies the corresponding appellate authority for each grouping, and clarifies that cross-designations empower certain Central Excise Commissioners to act as Commissioners of Customs and that "Commissioner" includes "Principal Commissioner" where applicable.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
