Maritime Commissioner definition revised to link commissioner jurisdiction to export ports, airports, land customs stations or post offices. The amendment substitutes Explanation II in Notification No. 42/2001 CE(N.T.) to provide that 'Maritime Commissioner' means the Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation is located, under the powers of sub rule (3) of rule 19 of the Central Excise Rules, 2002.
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Provisions expressly mentioned in the judgment/order text.
Maritime Commissioner definition revised to link commissioner jurisdiction to export ports, airports, land customs stations or post offices.
The amendment substitutes Explanation II in Notification No. 42/2001 CE(N.T.) to provide that "Maritime Commissioner" means the Commissioner of Central Excise under whose jurisdiction one or more of the port, airport, land customs station or post office of exportation is located, under the powers of sub rule (3) of rule 19 of the Central Excise Rules, 2002.
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