Designation of Commissioners of Central Excise as Commissioners of Customs expands administrative jurisdiction under the Customs Act. Declares that Commissioners of Central Excise are to be Commissioners of Customs within their respective jurisdictions as specified under rule 3 of the Central Excise Rules, 2002, substituting the earlier serial entry in the principal notification and effected under section 4(1) of the Customs Act, 1962.
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Provisions expressly mentioned in the judgment/order text.
Designation of Commissioners of Central Excise as Commissioners of Customs expands administrative jurisdiction under the Customs Act.
Declares that Commissioners of Central Excise are to be Commissioners of Customs within their respective jurisdictions as specified under rule 3 of the Central Excise Rules, 2002, substituting the earlier serial entry in the principal notification and effected under section 4(1) of the Customs Act, 1962.
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