Administrative amendment clarifies that Commissioners of Central Excise (Appeals) are empowered to act as Customs Appeals authorities. Amendment substitutes the Table entry for Sl. No. 17 to list specific Commissioner posts including Commissioners of Central Excise (Appeals) at Jalandhar, Ludhiana and Chandigarh, and replaces the Explanation to define Commissioner of Central Excise (Appeals) as those empowered to act as Commissioner of Customs (Appeals) within their jurisdiction pursuant to the prior empowering notification.
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.
Administrative amendment clarifies that Commissioners of Central Excise (Appeals) are empowered to act as Customs Appeals authorities.
Amendment substitutes the Table entry for Sl. No. 17 to list specific Commissioner posts including Commissioners of Central Excise (Appeals) at Jalandhar, Ludhiana and Chandigarh, and replaces the Explanation to define Commissioner of Central Excise (Appeals) as those empowered to act as Commissioner of Customs (Appeals) within their jurisdiction pursuant to the prior empowering notification.
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