Jurisdiction of reorganized customs formations: offences allocated where export Shipping Bills or import Bills of Entry are not filed. Amendments to Annexure A reallocate jurisdiction for cases of offence and other matters where required export or import filings are absent: the export entry is amended to cover goods in the port area or already exported when Shipping Bills have not been filed, and a new preventive-commissionerate point addresses goods landed by import where Bills of Entry have not been filed. The changes apply to trade stakeholders and are effective from the notice date until further orders.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of reorganized customs formations: offences allocated where export Shipping Bills or import Bills of Entry are not filed.
Amendments to Annexure A reallocate jurisdiction for cases of offence and other matters where required export or import filings are absent: the export entry is amended to cover goods in the port area or already exported when Shipping Bills have not been filed, and a new preventive-commissionerate point addresses goods landed by import where Bills of Entry have not been filed. The changes apply to trade stakeholders and are effective from the notice date until further orders.
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