Designation of customs officers as Central Excise officers: rank equivalence enables exercise of central excise functions in free trade zones. The notification designates customs personnel in free trade zones as officers of Central Excise by substituting an existing table with a new rank-mapping that aligns specific customs posts to corresponding Central Excise ranks, thereby creating rank equivalence to enable those customs officers to perform Central Excise functions within the free trade zone.
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Provisions expressly mentioned in the judgment/order text.
Designation of customs officers as Central Excise officers: rank equivalence enables exercise of central excise functions in free trade zones.
The notification designates customs personnel in free trade zones as officers of Central Excise by substituting an existing table with a new rank-mapping that aligns specific customs posts to corresponding Central Excise ranks, thereby creating rank equivalence to enable those customs officers to perform Central Excise functions within the free trade zone.
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