Jurisdiction of Settlement Commission benches assigned by State for determining the appropriate forum for customs import/export settlement matters. Allocation of jurisdiction among the Benches of the Customs, Central Excise and Service Tax Settlement Commission for imports and exports is prescribed by state or union territory. The notice maps specific States and Union Territories to the Principal Bench at Delhi and Additional Benches at Mumbai, Kolkata and Chennai, establishing the territorial Bench to be used for settlement matters arising from customs import/export transactions and referencing the Commission's standing order as the source of these allocations.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Settlement Commission benches assigned by State for determining the appropriate forum for customs import/export settlement matters.
Allocation of jurisdiction among the Benches of the Customs, Central Excise and Service Tax Settlement Commission for imports and exports is prescribed by state or union territory. The notice maps specific States and Union Territories to the Principal Bench at Delhi and Additional Benches at Mumbai, Kolkata and Chennai, establishing the territorial Bench to be used for settlement matters arising from customs import/export transactions and referencing the Commission's standing order as the source of these allocations.
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