Defining jurisdiction of customs officers for the purpose of appeals - 92/2017 - Customs - Non Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 92 /2017-Customs (N.T.) New Delhi, the 28 th September, 2017 G.S.R. 1210 (E). - In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No.79/2014-Customs (N.T.), dated the 16th September, 2014, published vide number G.S.R. 656(E), dated the 16thSeptember, 2014, the Central Board of Excise and Customs hereby appoints the officers mentioned in column (2) of the Table below to be Commissioner of Customs (Appeals), who shall have the jurisdiction in relation to an order or decision of the officer subordinate to that officer as mentioned in the column (3) of the said Table, namely: - TABLE Sl. No. Designation of officer 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) Commissioner of Customs (Import-II), Mumbai, Zone-I; and 8 [(iv) Commissioner of Customs (Export), Mumbai Zone I;] 3. Commissioner of Customs (Appeals), Mumbai-II (i) Principal Commissioner of Customs (Nhava Sheva-I), Mumbai, Zone-II; (ii) Principal Commissioner of Customs (Nhava Sheva-II), Mumbai, Zone-II; (iii) Commissioner of Customs (Nhava ShevaIII), Mumbai, Zone-II; 10 [********] (v) Commissioner of Customs (Nhava Sheva-V), Mumbai, Zone-II; and (vi) Commissioner of Customs (Nhava ShevaGeneral), Mumbai, Zone-II. 4. Commissioner of Customs (Appeals), Mumbai-III (i) Principal Commissioner of Customs (I) - (Airport), Mumbai, Zone-III; (ii) Commissioner of Customs (II) - (Airport Special Cargo), Mumbai, Zone-III; (iii) Principal Commissioner of Customs (III) - (Air Cargo Complex-Import), Mumbai, Zone-III; (iv) Commissioner of Customs (IV) - (Air Cargo Complex -Export) Mumbai, Zone-II; (v) Commissioner of Customs (V) - (Air Cargo Complex -General) Mumbai, Zone -III; and (vi) Principal Commissioner of Customs (Preventive), Mumbai. 5. Commissioner of Customs (Appeals-I), Chennai (i) Principal Commissioner of Customs (I), Airport, Chennai; (ii) Commissioner of Customs (II), Chennai; (iii) Principal Commissioner of Customs (III), Chennai; (iv) Commissioner of Customs (IV), Chennai; 9 [*** ***] (v) Principal Commissioner of Customs (VII), Air Cargo Complex, Chennai; and (vi) Commissioner of Customs, (VIII) (General), Chennai. 6. Commissioner of Customs (Appeals-II), Chennai (i) Principal Commissioner of Customs (I), Airport, Chennai; (ii) Commissioner of Customs (II), Chennai; (iii) Principal Commissioner of Customs (III), Chennai; (iv) 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 (iii) Commissioner of Customs (Preventive), West Bengal. 10. Commissioner of Customs and Central Excise (Appeals), Jammu Commissioner of Customs ( Preventive), Amritsar. 11. Commissioner of Customs and Central Excise (Appeals), Jaipur Commissioner of Customs ( Preventive), Jodhpur. 12. Commissioner of Customs and Central Excise (Appeals), Ludhiana Commissioner of Customs, Ludhiana. 13. Commissioner of Customs and Central Excise (Appeals), Patna Commissioner of Customs ( Preventive ), Patna. 14. Commissioner of Customs and Central Excise (Appeals), Lucknow Commissioner of Customs ( Preventive ), Lucknow. 15. Commissioner of Customs and Central Excise (Appeals), Coimbatore (i) Commissioner of Customs (Preventive),Tiruchirappalli; and (ii) Commissioner of Customs, Tuticorin. 16. Commissioner of Customs and Central Excise (Appeals), Kochi 6 [(i) Commissioner of Customs, Cochin; and (ii) Commissioner of Customs (Preventive), Cochin.] 17. Commissioner of Customs and Central Excise (Appeals), Guwahati Commissioner of Customs ( Preventive), Shillong. 18. Commissioner of Customs and Central Excise (Appeals-I), Hyderabad Principal Commissioner of Customs, Hyderabad. 19. Commissioner of Customs and Central Excise (Appeals), Bhubaneshwar Commissioner of Customs ( Preventive), Bhubaneshwar. 20. Commissioner of Customs and Central Excise (Appeals), Noida Principal Commissioner of Customs, Noida. 21. Commissioner of Customs and Central Excise (Appeals), Guntur (i) Principal Commissioner of Customs, Vishakhapatnam; and (ii) Commissioner of Customs (Preventive), Vijayawada. 22. Commissioner of Customs and Central Excise (Appeals-I), Pune Commissioner of Customs, Pune. 23. Commissioner of Customs and Central Excise (Appeals), Goa Commissioner of Customs, Goa. 24. Commissioner of Customs and Central Excise (Appeals), Nagpur Commissioner of Customs, Nagpur. 25. Commissioner of Customs and Central Excise (Appeals), Indore Commissioner of Customs, Indore. 13 [ Provided that each of the officers as mentioned 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 10-01-2018, before it was read as, (i) Commissioner of Customs (Airport and General), Delhi; 4. Substituted vide Notification No. 04/2018- Customs (N.T.) Dated 10-01-2018, before it was read as, (iv) Commissioner of Customs (Export), Mumbai, Zone-I. 5. Inserted vide Notification No. 04/2018- Customs (N.T.) Dated 10-01-2018 6. Substituted vide Notification No. 04/2018- Customs (N.T.) Dated 10-01-2018, before it was read as, (i) Commissioner of Customs, North Kerala, Cochin; and (ii) Commissioner of Customs, South Kerala, Cochin. 7. Substituted vide Notification No. 24/2018- Customs (N.T.) - Dated 28-03-2018, before it was reas as, 3 [(i) Commissioner of Customs(Airport), Delhi; (ia) Commissioner of Customs (General), Delhi;] 8. Substituted vide Notification No. 24/2018- Customs (N.T.) - Dated 28-03-2018, before it was reas as, 4 [(iv) Commissioner of Customs (Export-I), Mumbai Zone I; (iva) Commissioner of Customs (Export-II), Mumbai Zone I.] 9. Omitted vide Notification No. 24/2018- Customs (N.T.) - Dated 28-03-2018, before it was reas as, 5 [(iva) Commissioner of Customs (VI), Chennai;] 10. Omitted vide Notification No. 100/ 2018-Customs (N.T.) dated 27-12-2018 before it was (iv) Commissioner of Customs (Nhava ShevaIV), Mumbai, Zone-II; 11. Inserted vide Notification No. 51/2020-Customs (N.T.) dated 05-06-2020 12. Substituted vide NOTIFICATION No. 63/2020-Customs (N.T.) dated 30-07-2020 before it was read as 11 [ 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. 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 the said Act for goods imported at a customs station in the jurisdiction of the officer as mentioned in column (3) against serial no. 7 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.: Provided further that the Commissioner of Customs (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 the said Act for goods imported at a customs station in the jurisdiction of the officer as mentioned in column (3) against serial no. 7 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 : Provided further that the Commissioner of Customs (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. 1 and 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 : Provided further that the Commissioner of Customs (Appeals), Delhi, 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. 5, 6, and 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 no. 1 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 : Provided further that the Commissioner of Customs (Appeals) Mumbai-I 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. 3 and 4 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 no. 2 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 : Provided further that the Commissioner of Customs (Appeals) Mumbai-II 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. 2 and 4 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 no. 3 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 : Provided further that the Commissioner of Customs (Appeals) Mumbai-III, 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. 2 and 3 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 no. 4 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 ]