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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body NOTIFICATION No. 23/2022-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, sub-sections (1), (1A), (4) and (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. 37/2003-Customs (N.T.), dated the 3rd of June, 2003, published in the Gazette of India Extraordinary, Part II, Section 3, Sub-section (i), vide, number G.S.R. 450 (E), dated the 3rd June, 2003, except as respects things done or omitted to be done before such supersession, the Central Board of Indirect Taxes and Customs hereby appoints,-

    (i) Commissioner of Customs (Adjudication), Delhi and

    (ii) Commissioner of Customs (Adjudication), Mumbai,

as Principal Commissioner of Customs or Commissioner of Customs, as the case may be, each having jurisdiction over the whole of India, with all the powers under the said Act, for the purpose of adjudicating cases assigned to them by the Board, including as proper officers for exercise of functions under sections 28, 28AAA and Chapter X of the said Act.

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

ANANTH RATHAKRISHNAN,

Dy. Secy. (Customs)