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 ..... 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) D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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), Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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