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        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.

        <h1>Allocation of charges assigns zonal and directorate supervisory responsibilities to board members after appointments.</h1> Allocation of charges among Members designates supervisory responsibility for specified zones, commissioners and directorates. Members receive distinct portfolios: Member (Customs) supervises Mumbai/Pune commissioners and export, valuation, safeguards, logistics, international customs and related directorates; Member (Adm) oversees Delhi/regional commissioners and NACIN, Vigilance, HRD and Taxpayer Services; Member (GST) supervises Kolkata/regional commissioners and the Directorate General of Goods & Services Tax; Member (Budget) covers principal commissioners in specified regions; Member (IT) manages Bengaluru/Chennai commissioners and the Directorate General of Systems & Data Management; Member (Central Excise, Service Tax and Legal) handles Ahmedabad/Vadodara commissioners, appellate and legal bodies and audit; Chairman retains oversight and central intelligence and analytics directorates.

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