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of <h1>Customs Jurisdiction Redefined: Commissioners' Authority Over Bills of Entry Updated in Major Indian Cities.</h1> The Central Board of Indirect Taxes and Customs has amended Notification No. 92/2017-Customs (N.T.) to redefine the jurisdiction of various Commissioners of Customs (Appeals) across Bengaluru, Chennai, Delhi, and Mumbai. This amendment specifies which Commissioner has authority over orders or decisions related to bills of entry for home consumption or warehousing, as per sections 46 and 68 of the Customs Act, 1962. The changes are implemented through the Customs Automated System, aligning with sections 17 and 18 of the Act, ensuring proper electronic assignment of cases to the respective authorities.
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