Appointment of Commissioner of Customs (Appeals) assigns specified Central Excise Commissioners to hear designated Kolkata appeals filed before cutoff. The Central Board appoints three Commissioners of Central Excise and Central Tax (Aizawl, Dimapur, Imphal) to function as Commissioner of Customs (Appeals) for the Kolkata appellate jurisdiction under sections 4(1) and 5(1) of the Customs Act, 1962, subject to the condition that they may hear only appeals assigned by order of the Principal Chief Commissioner or the Chief Commissioner of Customs, Kolkata and appeals filed on or before the specified cutoff.
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Appointment of Commissioner of Customs (Appeals) assigns specified Central Excise Commissioners to hear designated Kolkata appeals filed before cutoff.
The Central Board appoints three Commissioners of Central Excise and Central Tax (Aizawl, Dimapur, Imphal) to function as Commissioner of Customs (Appeals) for the Kolkata appellate jurisdiction under sections 4(1) and 5(1) of the Customs Act, 1962, subject to the condition that they may hear only appeals assigned by order of the Principal Chief Commissioner or the Chief Commissioner of Customs, Kolkata and appeals filed on or before the specified cutoff.
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