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<h1>New Notification Empowers Delhi Customs Commissioner to Handle NOIDA Export Processing Zone Cases Under Section 2(b) and Rule 4</h1> The notification grants the Commissioner of Customs, Delhi, authority to investigate and adjudicate cases originating from the NOIDA Export Processing Zone. It supersedes the previous Notification No. 25/92 CE (NT) dated October 9, 1992. This decision is made under the powers conferred by section 2(b) of the Central Excise Act, 1944, and rule 4 of the Central Excise Rules, 1944. The Commissioner is empowered to act as the Commissioner of Central Excise within the specified zone in Noida, Uttar Pradesh, for handling relevant cases.