Jurisdictional realignment of Customs commissioners adjusts appellate and preventive jurisdictions and clarifies terminology under the customs framework. The notification amends the Table of commissioner jurisdictions by substituting specified entries and inserting new entries to reallocate import/export, port, airport/aircargo and preventive responsibilities; it directs that 'Commissioners' be read as 'Commissioner' in column (2) and explains that 'Commissioner of Central Excise (Appeals)' includes those empowered to act as Commissioner of Customs (Appeals) within their respective jurisdictions.
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Jurisdictional realignment of Customs commissioners adjusts appellate and preventive jurisdictions and clarifies terminology under the customs framework.
The notification amends the Table of commissioner jurisdictions by substituting specified entries and inserting new entries to reallocate import/export, port, airport/aircargo and preventive responsibilities; it directs that "Commissioners" be read as "Commissioner" in column (2) and explains that "Commissioner of Central Excise (Appeals)" includes those empowered to act as Commissioner of Customs (Appeals) within their respective jurisdictions.
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