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Administrative control of export oriented units assigned to jurisdictional customs or central excise authorities with port exceptions. Administrative control of export oriented units and export processing zones is to be exercised by the jurisdictional Commissioner of Customs or Commissioner of Central Excise based on territorial Commissionerates. In port towns with overlapping jurisdiction, the Commissioner of Customs will normally handle both Customs and Central Excise functions for EOUs/EPZs via delegated powers. Existing Board assignments for particular EPZs remain unchanged, and where concurrent jurisdiction exists the Central Excise Commissionerate may exercise control to allow Customs Preventive to focus on preventive work, with Chief Commissioners to readjust staff as necessary.
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Provisions expressly mentioned in the judgment/order text.
Administrative control of export oriented units assigned to jurisdictional customs or central excise authorities with port exceptions.
Administrative control of export oriented units and export processing zones is to be exercised by the jurisdictional Commissioner of Customs or Commissioner of Central Excise based on territorial Commissionerates. In port towns with overlapping jurisdiction, the Commissioner of Customs will normally handle both Customs and Central Excise functions for EOUs/EPZs via delegated powers. Existing Board assignments for particular EPZs remain unchanged, and where concurrent jurisdiction exists the Central Excise Commissionerate may exercise control to allow Customs Preventive to focus on preventive work, with Chief Commissioners to readjust staff as necessary.
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