Review committees established: paired Commissioners assigned to conduct territorial reviews under the Customs statutory review mechanism. The Board constitutes two-Commissioner Review Committees for each Commissioner of Central Excise and Service Tax (Appeals) jurisdiction to implement the statutory review mechanism under the Customs law, mapping paired Commissioners to specified territorial commissionerates; 'Commissioner' includes Principal Commissioners and includes Central Excise Commissioners empowered to act as Customs Commissioners under earlier notification.
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 committees established: paired Commissioners assigned to conduct territorial reviews under the Customs statutory review mechanism.
The Board constitutes two-Commissioner Review Committees for each Commissioner of Central Excise and Service Tax (Appeals) jurisdiction to implement the statutory review mechanism under the Customs law, mapping paired Commissioners to specified territorial commissionerates; "Commissioner" includes Principal Commissioners and includes Central Excise Commissioners empowered to act as Customs Commissioners under earlier notification.
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