Jurisdiction of customs appeals reallocated to specified appellate commissioners, tied to subordinate officers and electronic assignment of import entries. The Central Board appoints specified officers as Commissioner of Customs (Appeals) with jurisdiction over appeals against orders or decisions of enumerated subordinate customs officers listed in a table; appellate competence covers subordinate formations at ports, airports, inland container depots and preventive wings. Jurisdiction extends, by proviso, to bills of entry entered for home consumption or for warehousing where such entries are assigned electronically in the Customs Automated System, and the notification supersedes an earlier designation and specifies its commencement date.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of customs appeals reallocated to specified appellate commissioners, tied to subordinate officers and electronic assignment of import entries.
The Central Board appoints specified officers as Commissioner of Customs (Appeals) with jurisdiction over appeals against orders or decisions of enumerated subordinate customs officers listed in a table; appellate competence covers subordinate formations at ports, airports, inland container depots and preventive wings. Jurisdiction extends, by proviso, to bills of entry entered for home consumption or for warehousing where such entries are assigned electronically in the Customs Automated System, and the notification supersedes an earlier designation and specifies its commencement date.
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