Jurisdictional allocation of customs functions assigns Chennai II and IV responsibility for cargo and unfiled bills of entry matters. The amendment assigns specific operational and enforcement functions to Chennai II and Chennai IV Commissionerates for all cargo pertaining to Chennai Sea Port, Kattupalli Port, Ennore Port and ICD Tondiarpet, including responsibility for cases of offences and other matters where bills of entry have not been filed for goods landed at the respective ports.