Transfer of customs functions to the preventive commissionerate consolidates drawback, export and container sealing administration. Functions relating to duty drawback, brand rate fixation, DTA-to-SEZ drawback, import at concessional rates, export procedures, container sealing and electronic self-sealing, previously performed by Central Excise/GST officers, are transferred to the Customs (Preventive) Commissionerate, Jamnagar, which will administer these matters for specified Gujarat districts and Diu and has organised jurisdiction into Export Promotion Circles.
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Provisions expressly mentioned in the judgment/order text.
Transfer of customs functions to the preventive commissionerate consolidates drawback, export and container sealing administration.
Functions relating to duty drawback, brand rate fixation, DTA-to-SEZ drawback, import at concessional rates, export procedures, container sealing and electronic self-sealing, previously performed by Central Excise/GST officers, are transferred to the Customs (Preventive) Commissionerate, Jamnagar, which will administer these matters for specified Gujarat districts and Diu and has organised jurisdiction into Export Promotion Circles.
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