Appointment of Commissioner of Customs (Appeals) assigns appellate jurisdiction over North Zone collectorates to named directors. The Central Government, exercising statutory appointment power under the Customs Act, designates the Director (Publication) and the Director (Audit), New Delhi, to serve as Commissioner of Customs (Appeals) with appellate jurisdiction over the North Zone collectorates, thereby assigning those collectorates to the commissional appellate administrative framework.
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Provisions expressly mentioned in the judgment/order text.
Appointment of Commissioner of Customs (Appeals) assigns appellate jurisdiction over North Zone collectorates to named directors.
The Central Government, exercising statutory appointment power under the Customs Act, designates the Director (Publication) and the Director (Audit), New Delhi, to serve as Commissioner of Customs (Appeals) with appellate jurisdiction over the North Zone collectorates, thereby assigning those collectorates to the commissional appellate administrative framework.
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