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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body NOTIFICATION No.21/2022-Customs (N.T.), F. No. 450/72/2021-Cus IV, Dated,31st March , 2022

In exercise of the powers conferred by sub-section (1) of section 4 read with section 3 and sub-sections (1), (4), (5) of section 5 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as said Act) and in supersession of notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 82/2017-Customs (N.T.), dated the 24th August, 2017 published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i), vide , number G.S.R 1064(E), dated the 24th August, 2017, except as respects things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby appoints -

    (i) the officers mentioned against S.Nos 2,4,6,9,13,14,16 to 20,22 to 26,28,29, 30,32 and 33 in Column (2) of the Table below as the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, for the area mentioned in the corresponding entry in column (3) of the said Table,

    (ii) the officers mentioned against S.Nos. 1,3,5,7,8,10,11,12,15,21, 27, 31 and 34 in Column (2) of the Table below as the Principal Commissioner of Customs (Preventive) or Commissioner of Customs (Preventive), as the case may be, for the areas mentioned in the corresponding entry in column (3) of the Table below, and invests them with all the powers of Principal Commissioners of Customs or Commissioner of Customs under the said Act, for the said area.

    (iii) Additional Commissioners or Joint Commissioners, Deputy Commissioners or Assistant Commissioners working under the control of any of the officers mentioned against S.Nos 2,4,6,9,13,14,16 to 20,22 to 26,28,29,30,32 and 33 in column (2) of the Table below as the Additional Commissioner of Customs or Joint Commissioner of Customs, or Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, for the said area,

    (iv) Additional Commissioners (Preventive) or Joint Commissioners (Preventive), Deputy Commissioners (Preventive) or Assistant Commissioners (Preventive) working under the control of any of the officers mentioned against S.Nos, 1,3,5,7,8,10,11,12,15,21, 27, 31 and 34 in column (2) of the Table below as the Additional Commissioner of Customs (Preventive) or Joint Commissioner of Customs (Preventive), or Deputy Commissioner of Customs (Preventive) or Assistant Commissioner of Customs (Preventive), as the case may be, for the said area and invests them with all the powers of Additional Commissioner of Customs or Joint Commissioner of Customs, Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, under the said Act, for the said area.

TABLE

S.No. Designation of Officer Area of Jurisdiction
(1) (2)  (3)
1.  Commissioner of Customs (Preventive), Amritsar.  (i) The whole of the Union territory of Jammu and Kashmir;

(ii) The whole of Union territory of Ladakh; and

(iii) The districts of Pathankot, Gurdaspur, Amritsar, Tarn Taran, Ferozepur and Fazilka in the State of Punjab. 

2. Commissioner of Customs, Ludhiana. (i) The whole of the State of Himachal Pradesh;

(ii) The whole of the Union territory of Chandigarh;

(iii) The whole of the State of Punjab (except the districts of Pathankot, Gurdaspur, Amritsar, Tarn Taran, Ferozepur and Fazilka) 

3. Commissioner of Customs (Preventive), Jodhpur. The Whole of state of Rajasthan
4. (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.

The National Capital Territory of Delhi, all Inland Container Depots, and all warehouses (other than EOUs) in the State of Haryana.
5. Principal Commissioner of Customs (Preventive), Delhi The National Capital Territory of Delhi, the whole of the State of Haryana including all Export Oriented Units /Software Technology Parks of India/ Special Economic Zones (EoUs/STPIs/SEZs) and the New Okhla Industrial Development Authority Special Economic Zone in the State of Uttar Pradesh.
6. Principal Commissioner of Customs, Noida. (i) All Inland Container Depots, Airports, EOUs, SEZs, and warehouses in the districts of Ghaziabad, Gautam Buddh Nagar, Bulandshahar, Bareilly, Badaun, Sambhal, Pilibhit, Meerut, Baghpat, Muzaffarnagar, Saharanpur, Shamli, Amroha, Moradabad, Bijnore, Rampur and Hapur in the State of Uttar Pradesh;

(ii) Inland Container Depots/Export Oriented Units (ICDs/ EoUs) in the state of Uttarakhand

7. Commissioner of Customs (Preventive), Lucknow. (i) The whole of the State of Uttar Pradesh ;

(iv) The whole of the state of Uttarakhand.

8. Commissioner of Customs (Preventive), Patna. (i) The whole of the State of Bihar;

(ii) The whole of the State of Jharkhand;

9. (i) Principal Commissioner of Customs (Port), Kolkata;

(ii) Principal Commissioner of Customs (Airport and Air Cargo Complex), Kolkata.

(i) Ports of Kolkata and Haldia, Netaji Subhash Chandra International Airport, the area under the jurisdiction of Kolkata, Howrah and South Suburban Corporations, so much of the Hooghly river as is downstream of the Northern limit of Kolkata Port, and all lands as are within 10 kilometers of high water mark at spring tide on either side of the river;

(ii) The Andaman and Nicobar Islands;

(iii) Falta Special Economic Zone.

10. Commissioner of Customs (Preventive), West Bengal. (i) The whole of the State of West Bengal

(ii) The whole of the State of Sikkim

(iii) The Union territory of Andaman and Nicobar Islands ;

(iv) Continental Shelf and Exclusive Economic Zone of India facing the Baseline in the State of West Bengal and Union territory of Andaman and Nicobar Islands to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

11. Commissioner of Customs (Preventive), Shillong. The whole of the States of -

(i) Meghalaya;

(ii) Assam;

(iii) Arunachal Pradesh;

(iv) Nagaland;

(v) Manipur;

(vi) Mizoram;

(vii) Tripura.

12. Commissioner of Customs (Preventive), Bhubaneswar. (i) The whole of the State of Odisha.

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Odisha to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

13. Commissioner of Customs, Indore. The whole of the States of -

(i) Madhya Pradesh, and

(ii) Chhattisgarh

14. Principal Commissioner of Customs, Ahmedabad.

(i) The whole of the State of Gujarat (excluding the areas falling under the jurisdiction of -

(a) Commissioner of Customs (Preventive), Jamnagar;

(b) Commissioner of Customs, Kandla;

(c) Principal Commissioner of Customs, Mundra;

(ii) The whole of Union territory of Dadra and Nagar Haveli and Daman and Diu except the Diu;

(iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Gujarat to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

15. Commissioner of Customs (Preventive), Jamnagar.

(i) The whole of the area in the districts of Surendranagar (except Dasada Taluka), Rajkot, Porbandar, Devbhumi Dwarka, Jamnagar, Morbi, Amreli, Bhavnagar, Gir Somnath, Botad and Junagadh in the State of Gujarat;

(ii) Diu territory of the Union territory of Dadra and Nagar Haveli and Daman and Diu.

(iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Gujarat to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

16. Commissioner of Customs, Kandla.

(i) The whole of the District of Kachchh in the State of Gujarat including Kandla Port and Airport and Kandla Special Economic Zone (excluding the area covered under taluka of Mundra in the District of Kachchh).

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the state of Gujarat to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

17. Principal Commissioner of Customs, Mundra. The whole of the taluka of Mundra in the District of Kachchh in the State of Gujarat including the area of Gujarat Adani Port and Special Economic Zone Limited (including Port and Airport) and Gujarat Maritime Board Port (Minor Port).
18. 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.

IV. Commissioner of Customs (Export), Mumbai, Zone-I.

(i) Port of Mumbai;

(ii) Inland Container Depot, Mulund;

(iii) The area under the jurisdiction of the following districts of Maharashtra : Mumbai City, Mumbai Suburban, Palghar, Thane and Raigad.

(iv) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Maharashtra to which the Customs Act, 1962 has been extended vide Ministry of External Affairs notification number S.O. 189 (E), dated the 7th February, 2002.

19. 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 Sheva-III), Mumbai, Zone-II.

IV. Commissioner of Customs (Nhava Sheva-V), Mumbai, Zone-II.

V. Commissioner of Customs (Nhava Sheva-General), Mumbai, Zone-II.

(i) Jawaharlal Nehru Port, all Containers Freight Stations and warehouses under the jurisdiction of Jawaharlal Nehru Custom House in talukas Uran and Panvel of Raigad district of Maharashtra;

(ii) The Karanja Terminal in Uran Taluka, Raigad district of Maharashtra;

(iii) Mumbai City, Mumbai Suburban, Palghar, Thane and Raigad district of Maharashtra for carrying out preventive functions namely, search or seizure, etc. under the jurisdiction of Jawaharlal Nehru Custom House

(iv) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Maharashtra to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

20. 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-III;

V. Commissioner of Customs (V) - (Air Cargo Complex -General), Mumbai, Zone-III.

(i) Chhatrapati Shivaji International Airport (International Terminal), area and airports under the jurisdiction of the Municipal Corporation of Greater Mumbai, area under the districts of Thane, Palghar and Raigad in the State of Maharashtra;

(ii) Santacruz Electronic Special Economic Zone.

21. Principal Commissioner of Customs (Preventive), Mumbai. Mumbai City, Mumbai Suburban, Palghar, Thane and Raigad district of Maharashtra (excluding Karanja Terminal in Uran Taluka) Districts in the State of Maharashtra.
22. Commissioner of Customs, Nagpur. The districts of Nagpur, Nashik, Dhule, Nandurbar, Jalgaon, Ahmednagar, Amravati,Yavatmal, Akola, Washim, Buldhana, Wardha, Osmanabad, Beed, Bhandara, Gondia, Chandrapur, Gad Chiroli, Aurangabad, Jalna, Hingoli, Latur, Nanded and Parbhani in the State of Maharashtra.
23. Commissioner of Customs, Pune.

(i) Area consisting of the districts of Pune, Satara, Sangli, Kolhapur, Ratnagiri, Solapur, and Sindhudurg in the State of Maharashtra including all Minor Ports, International Airports, Inland Container Depots / Container Freight Stations.

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Maharashtra to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

24. Commissioner of Customs, Goa. (i) Area consisting of entire State of Goa including all Minor Ports, Marmagoa Port, International Airports, Inland Container Depots/Container Freight Stations. (ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Goa to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.
25. Principal Commissioner of Customs, Hyderabad. The whole of the State of Telangana
26. Principal Commissioner of Customs, Vishakhapatnam.

(i) Port of Vishakhapatnam, Gangavaram Port, Visakhapatnam International Airport, Container Freight Station at Bayyavaram Village, Kasimkota Mandal, Vishakhapatnam District, Vishakhapatnam, Special Economic Zone and areas under the Greater Vishakhapatnam Municipal Corporation of Vishakhapatnam in the state of Andhra Pradesh;

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Andhra Pradesh to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

27. Commissioner of Customs (Preventive), Vijayawada.

(i) The whole of the State of Andhra Pradesh excluding the areas falling under the jurisdiction of Principal Commissioner of Customs, V ishakhapatnam.

(ii) Yanam district of Union territory of Puducherry.

(iii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Andhra Pradesh to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

28. (i) Commissioner of Customs, Bengaluru City, Bengaluru;

(ii) Principal Commissioner of Customs, Airport and Air Cargo Complex, Bengaluru.

The whole of the State of Karnataka excluding the areas falling under the jurisdiction of Commissioner of Customs, Mangalore.
29. Commissioner of Customs, Mangalore. (i) The whole of the areas in the districts of Uttara Kannada, Dakshina Kannada, Kodagu, Hassan, Chikkamagaluru, Shivamogga, Belagavi, Vijayapura, Udupi, Gadag, Dharwad, Koppal, Ballari, Raichur, Bagalkot, Kalaburagi, Bidar, Vijayanagara and Yadagiri in the State of Karnataka including areas under Mangalore Port;

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Karnataka to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

30. Commissioner of Customs, Cochin

(i) Port of Cochin, Cochin Airport, Cochin Special Economic Zone and Customs formations under the area under the jurisdiction of Greater Cochin Development Authority.

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Kerala to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

31. Commissioner of Customs (Preventive), Cochin

(i) The whole of the state of Kerala

(ii) The union territory of Lakshadweep;

(iii) The mahe commune of the union territory of Puducherry;

(iv) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Kerala to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

32. 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.

VI. Commissioner of Customs (VIII) - (General), Chennai

(i) Port of Chennai, Port of Ennore (Kamarajar Port), Minor Port Kattupalli, the Anna International Airport and the area under the jurisdiction of the Chennai Corporation and Ambattur, Gummidipoondi, Poonamallee and Ponneri Taluks of Thiruvallur District, Tambaram Taluk and Inland Container Depots at Sriperumpudur Taluk of Kancheepuram District;

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Tamil Nadu to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189 (E), dated the 7th February, 2002. (iii) Chennai Special Economic Zone.

33. Commissioner of Customs, Tuticorin. (i) Port of Tuticorin and the area under the jurisdiction of the district of Tuticorin;

(ii) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Tamil Nadu to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

34. Commissioner of Customs (Preventive), Tiruchirappalli.

(a) The whole of the State of Tamil Nadu excluding the areas falling under the jurisdiction of -

(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;

(vi) Commissioner of Customs, (VIII) -(General), Chennai;

(b) The Union territory of Puducherry excluding Mahe Commune and Yanam Territory;

(c) Continental Shelf and Exclusive Economic Zone of India facing the baseline in the State of Tamil Nadu to which the Customs Act, 1962 has been extended vide Ministry of External Affairs' notification number S.O. 189(E), dated the 7th February, 2002.

2. This notification shall come into force from the date of publication in the Official Gazette.

ANANTH RATHAKRISHNAN,

Dy. Secy. (Customs)

CORRIGENDUM S.O. 1598(E), F. No. 450/72/2021-Cus IV, Dated 4th April, 2022

In the notification of the Government of India, Ministry of Finance (Department of Revenue) No. 21/2022-Customs (N.T.) dated the 31st March, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number S.O.1537(E), dated the 31st March, 2022 :-

i. at page number 9, in line 24, after the words 'Deputy Commissioner of Customs or', the word 'Joint' may be read as 'Assistant';

ii. at page number 9, in line 25, 'Commissioner of Customs' may be read as 'Commissioner of Customs, as the case may be,' ;

iii. at page number 9, in line 29, ' (iv)' may be read as ' (i)';

iv. at page number 9, in line 31, ' (v)' may be read as ' (ii)';

v. at page number 9, in line 47, '(vi)'may be read as '(iii)';

vi. at page number 9, in line 50, ' (vii)' may be read as ' (iv)';

vii. at page number 10, in line 27, ' (iii)' may be read as ' (i)';

viii. at page number 10, in line 28, ' (iv)' may be read as ' (ii)';

ix. at page number 10, in line 31, ' (iv)' may be read as ' (i)';

x. at page number 12, in line 20, ' (VI)' may be read as' (I)';

xi. at page number 12, in line 23, ' (VII)' may be read as ' (II)';

xii. at page number 12, in line 26, ' (VIII)' may be read as' (III)';

xiii. at page number 12, in line 29, ' (IX)' may be read as ' (IV)';

xiv. at page number 12, in line 32, ' (X)' may be read as ' (V)';

xv. at page number 12, in line 36, ' (VI)' may be read as ' (I)';

xvi. at page number 12, in line 39, ' (VII)' may be read as ' (II)';

xvii. at page number 12, in line 42, ' (VIII)' may be read as ' (III)';

xviii. at page number 12, in line 46, ' (IX)' may be read as ' (IV)';

xix. at page number 12, in line 49, ' (X)' may be read as ' (V)';

xx. at page number 13, in line 44, ' (i) (i)' may be read as ' (i)';

xxi. at page number 14, in line 38, 'VII' may be read as ' (i)';

xxii. at page number 14, in line 40, 'VIII' may be read as ' (ii)';

xxiii. at page number 14, in line 42, ' IX' may be read as ' (iii)';

xxiv. at page number 14, in line 44, 'X' may be read as ' (iv)';

xxv. at page number 14, in line 46, 'XI' may be read as ' (v)';

xxvi. at page number 14, in line 49, 'XII' may be read as ' (vi)'.

MANISH KUMAR CHOUDHARY, Under Secy.