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TMI BlogDefining jurisdiction of customs officers for the purpose of appealsX X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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