Notification No. 33/94-Cus. (N.T.), dated 1st July, 1994

In exercise of the powers conferred by clause (a) of section 152 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. 34/90-Customs (N.T.), dated the 18th June, 1990, the Central Government hereby directs that the powers of the Central Board of Excise and Customs, shall also be exercisable by theChief Commissioners of Customs in the case of powers specified in Table A below and by theCommissioners of Customs in the case of powers specified in Table B below, within their respective jurisdictions.

TABLE A

(i) Powers to declare places to be warehousing stations under section 9 of the Customs Act, 1962;

(ii) Powers to consider waiver of interest on the customs duty in respect of any warehoused goods in cases in which the amount of interest does not exceed rupees fifteen lakhs, under section 61 of the said Customs Act; and

(iii) Powers under the proviso to caluse (b) of sub-section (1) of section 74 of the said Customs Act in cases in which the goods are entered for export within three years from the date of payment of duty on the importation thereof.

TABLE B

Powers to declare places to be warehousing stations under section 9 of the Customs Act, 1962 in respect of hundred per cent export oriented undertakings.