Jurisdiction of Maritime Commissioners limited to port of exportation; bonds and rebate claims must be filed with corresponding Maritime Commissioner. Jurisdiction of Maritime Commissioners is confined to the port, airport, land customs station or post office from which the export actually takes place; each Commissioner of Central Excise responsible for such export locations has been designated a Maritime Commissioner. Claims for rebate of duty may be lodged with the Assistant/Deputy Commissioner of Central Excise with jurisdiction over the factory or warehouse or with the Maritime Commissioner for the port of exportation, and bonds for export without payment of duty must be executed with the corresponding jurisdictional officer or Maritime Commissioner.
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.
Jurisdiction of Maritime Commissioners limited to port of exportation; bonds and rebate claims must be filed with corresponding Maritime Commissioner.
Jurisdiction of Maritime Commissioners is confined to the port, airport, land customs station or post office from which the export actually takes place; each Commissioner of Central Excise responsible for such export locations has been designated a Maritime Commissioner. Claims for rebate of duty may be lodged with the Assistant/Deputy Commissioner of Central Excise with jurisdiction over the factory or warehouse or with the Maritime Commissioner for the port of exportation, and bonds for export without payment of duty must be executed with the corresponding jurisdictional officer or Maritime Commissioner.
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