Committee constitution under Customs Act 129A establishes two-commissioner panels to cover jurisdictions for customs appeals. The Board constitutes statutory committees of two Commissioners of Customs to serve as the Committee for the appellate provision of the Customs Act by pairing specified Commissioner posts with the corresponding Commissioner of Customs (Appeals). A detailed table matches Commissioner roles-by port, airport, preventive, container freight station, air cargo and inland depot functions-to the appellate jurisdictions; the notification also states that references to Commissioner of Central Excise (Appeals) mean those empowered to act as Commissioner of Customs (Appeals).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Committee constitution under Customs Act 129A establishes two-commissioner panels to cover jurisdictions for customs appeals.
The Board constitutes statutory committees of two Commissioners of Customs to serve as the Committee for the appellate provision of the Customs Act by pairing specified Commissioner posts with the corresponding Commissioner of Customs (Appeals). A detailed table matches Commissioner roles-by port, airport, preventive, container freight station, air cargo and inland depot functions-to the appellate jurisdictions; the notification also states that references to Commissioner of Central Excise (Appeals) mean those empowered to act as Commissioner of Customs (Appeals).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
