Notification No. 8/97-Cus. (N.T.), dated 20th March, 1997

(As amended by Notification No. 29/99-Cus. (NT) dated 11/5/99)

In exercise of the powers conferred by sub-section (1) of Section 4 of the Customs Act, 1962, (52 of 1962), the Central Government hereby appoints

(1) Commissioner of Customs Delhi to be the Commissioner of Customs, Chennai for adjudicating the cases;

(2) Assistant Commissioner of Customs or Deputy Commissioner of Customs, Delhi to be the Assistant Commissioner of Customs or Deputy Commissioner of Customs Chennai for investigating the cases and if required to issue show cause notices in such cases;

pertaining to M/s. Polar Appliances Limited B-28, Sector-1, Noida and its associate companies, relating to import of goods at Delhi and Chennai.