Appointment of Central Excise Officer grants Additional Collector powers for enforcement within the Kandla Free Trade Zone. The Deputy Collector of Customs, Kandla is appointed as Central Excise Officer and vested with all the powers of an Additional Collector of Central Excise under the Central Excise Act and rules, to be exercised within the area comprising the Kandla Free Trade Zone; the Kandla Free Trade Zone is defined by reference to clause (viia) of rule 2 of the Central Excise Rules, 1944.
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Provisions expressly mentioned in the judgment/order text.
Appointment of Central Excise Officer grants Additional Collector powers for enforcement within the Kandla Free Trade Zone.
The Deputy Collector of Customs, Kandla is appointed as Central Excise Officer and vested with all the powers of an Additional Collector of Central Excise under the Central Excise Act and rules, to be exercised within the area comprising the Kandla Free Trade Zone; the Kandla Free Trade Zone is defined by reference to clause (viia) of rule 2 of the Central Excise Rules, 1944.
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