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of <h1>Customs Appeals in Lucknow Reassigned to Central Excise Commissioners Across Multiple Cities; Jurisdiction Based on Interception or Port Location.</h1> The allocation of the charge of Commissioner of Customs (Appeal) in Lucknow has been designated to the Commissioners of Central Excise (Appeals) in Lucknow, Kanpur, Allahabad, NOIDA, Ghaziabad, Meerut-I, and Meerut-II. Appeals related to orders by subordinate officers to the Commissioner of Customs (Preventive), Lucknow, will be handled by these respective Commissioners. Jurisdiction will be based on the place of interception for seizure cases and the port location for import/export cases. This notice amends the previous Public Notice No. 05/2003 to align with these jurisdictional guidelines.
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