Jurisdiction of customs officers: amendment removes a location-specific reference, altering territorial framing of authority. Exercising powers under sub-section (1) of section 4 of the Customs Act, the Board amended Notification No. 83/2004 Customs (N.T.) by deleting the words 'at Hyderabad' from paragraph (2), thereby removing a location-specific reference used to describe the Common Adjudicating Authority / Proper Officer and altering the territorial framing of that provision.
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Jurisdiction of customs officers: amendment removes a location-specific reference, altering territorial framing of authority.
Exercising powers under sub-section (1) of section 4 of the Customs Act, the Board amended Notification No. 83/2004 Customs (N.T.) by deleting the words 'at Hyderabad' from paragraph (2), thereby removing a location-specific reference used to describe the Common Adjudicating Authority / Proper Officer and altering the territorial framing of that provision.
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