Maritime Commissioner definition clarified: Commissioner jurisdiction linked to presence of port, airport, land customs station or export post. Substitution of Explanation III in Notification No.40/2001-C.E.(N.T.) redefines Maritime Commissioner as the Commissioner of Central Excise whose jurisdiction includes one or more of the port, airport, land customs station or post office of exportation, effected under rule 18 of the Central Excise Rules, 2002 by Notification No.79/2003-CE(N.T.).
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Provisions expressly mentioned in the judgment/order text.
Maritime Commissioner definition clarified: Commissioner jurisdiction linked to presence of port, airport, land customs station or export post.
Substitution of Explanation III in Notification No.40/2001-C.E.(N.T.) redefines Maritime Commissioner as the Commissioner of Central Excise whose jurisdiction includes one or more of the port, airport, land customs station or post office of exportation, effected under rule 18 of the Central Excise Rules, 2002 by Notification No.79/2003-CE(N.T.).
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