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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>Reorganisation of Customs jurisdictions centralises customs work under Customs Commissionerates after GST, reallocating district responsibilities to customs units.</h1> Reorganisation transfers all Customs work to Customs Commissionerates following GST implementation, effective 15.01.2018; Central Excise/Central Tax officers' customs responsibilities will be assumed by Customs formations. Mangalore Customs Commissionerate's districts are allocated to specified offices: Customs Preventive Unit Karwar for Uttara Kannada; Customs Preventive Unit Malpe for Udupi; Export Promotion Section, New Custom House Mangaluru for Dakshina Kannada, Kodagu, Hassan, Chickmagalur, Shimoga and several northern districts. Designated offices will take over files from Central Tax Commissionerates immediately and function from existing locations under Deputy/Assistant Commissioner supervision.

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