Defining jurisdiction of customs officers for the purpose of appeals

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.... Jurisdiction (1) (2) (3) 1. Commissioner  of (Appeals), Delhi  Customs ^7[(i) Commissioner of Customs (Airport and General), Delhi;]     (ii)  Principal Commissioner of Customs, Air Cargo Complex (Import), Delhi;     (iii) Commissioner of Customs, Air Cargo Complex (Export), Delhi;     (iv) Principal Commissioner of Customs, Inland Container Depot, Tughlakabad (Import), Delhi;      (v) Commissioner of Customs, Inland Container Depot, Tughlakabad (Export), Delhi;      (vi) Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi; and      (vii) Principal Commissioner of Customs (Preventive) Delhi. 2. Commissioner of (Appeals), Mumbai-I Customs (i) Principal Commissioner of Customs (General), Mumbai, Zone-I;     (ii) Commissioner of Customs (Import-I), Mumbai, Zone-I     (iii) Commissio....

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.... Commissioner of Customs (IV), Chennai; (v) Principal Commissioner of Customs (VII), Air Cargo Complex, Chennai; and (vi) Commissioner of Customs, (VIII) (General), Chennai. 7. Commissioner  of Customs (Appeals), Bengaluru (i) Commissioner of Customs, Bengaluru City, Bengaluru;       (ii) Principal Commissioner of Customs, Airport and Air Cargo Complex, Bengaluru; and     (iii) Commissioner of Customs, Mangalore. 8. Commissioner of Customs (Appeals), Ahmedabad (i) Principal Commissioner of Customs, Ahmedabad;     (ii)  Commissioner of Customs, (Preventive), Jamnagar;      (iii) Commissioner of Customs, Kandla; and     (iv) Principal Commissioner of Customs, Mundra. 9. Commissioner  of Customs (Appeals), Kolkata (i) Principal Commissioner of Customs (Port), Kolkata;     (ii) Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata; and     (ii....

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....d in column (2) of the Table, shall have jurisdiction in relation to an order or decision of the officers sub-ordinate to all other officers as mentioned in column (3) thereof, in respect of the bill of entry entered for home consumption under sub-section (1) of section 46 or for warehousing under section 68 of the said Act for goods imported at a customs station in the jurisdiction of the officers as mentioned in the corresponding entry in said column (3) of the said Table against their own which are assigned to them electronically in the Customs Automated System for the purposes of sub-section (5) of section 17 and section 18 of the said Act.] 2.   This notification shall come into force with effect from ^2[15^th January, 2018]   [F. No. 437/48/2014- Cus. IV] (Z.R. Kamili) Director(Customs) ******************** Notes:- 1. Substituted vide Notification No. 99/2017 - Dated 27-10-2017, before it was read as, 1^st November, 2017. 2. Substituted vide Notification No. 119/2017- Customs (N.T.) Dated 28-12-2017, before it was read as, ^1[1st January, 2018] 3. Substituted vide Notification No. 04/2018- Customs (N.T.) Dated....

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....ms (Appeals-1) Chennai and the Commissioner of Customs (Appeals-II) Chennai, shall have jurisdiction in relation to an order or decision of the officers sub-ordinate to the officers as mentioned in column (3) against serial no. 7 of the Table above, in respect of the bill of entry entered for home consumption under sub-section (1) of section 46 or for warehousing under section 68 of the said Act for goods imported at a customs station in the jurisdiction of the officer as mentioned in column (3) against serial nos. 5 and 6 of the Table above and assigned to them electronically in the Customs Automated System for the purposes of sub-section (5) of section 17 and section 18 of the said Act]" 13. Substituted vide NOTIFICATION NO. 85/2020-Customs (N.T.) dated 04-09-2020 before it was read as "^12[Provided that the Commissioner of Customs (Appeals), Bengaluru, shall have jurisdiction in relation to an order or decision of the officers sub-ordinate to the officers as mentioned in column (3) against the serial nos. 1, 5, and 6 of the Table above, in respect of the bill of entry entered for home consumption under sub-section (1) of section 46 or for warehousing under section 68 of th....