**Summary:**
This notification, No. 70/2018-Customs (N.T.), issued by the Central Board of Indirect Taxes and Customs (CBIC), Department of Revenue, Ministry of Finance, Government of India, and dated August 3, 2018, appoints officers of Customs and assigns them to function as Commissioners of Customs (Appeals) under the powers conferred by subsection (1) of section 4 and subsection (1) of section 5 of the Customs Act, 1962 (Act 52 of 1962).
The notification specifies the jurisdiction and conditions for these appointments, as outlined in the table provided.
Specifically, the Commissioners of Central Excise and Central Tax for Aizawl, Dimapur, and Imphal are appointed as Commissioners of Customs (Appeals) with specific jurisdictions. The Commissioner of Central Excise and Central Tax, Kolkata, will handle cases related to appeals as specified in notification No. 92/2017-Customs (N.T.), dated September 28, 2017, filed on or before July 31, 2018, with the Commissioners of Customs (Appeals), Kolkata. [G.S.R. 1210(E), dated 29th September, 2017].
The notification is issued under F. No. 437/48/2014-Cus.IV and is signed by Zubair Riaz, Director (Customs).
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament that consolidates and amends the law relating to customs.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning indirect taxes, such as customs duties, and central excise duties.
Ministry of Finance: A ministry of the Government of India that is concerned with the economy of India, serving as the Indian Treasury.
Commissioner of Customs Appeals, Kolkata: An officer of Customs assigned to function as Commissioner of Customs Appeals in Kolkata.
Aizawl: A location where cases relating to appeals may be assigned by an order of the Principal Chief Commissioner or the Chief Commissioner of Customs, Kolkata.
Dimapur: A location where Commissioners of Central Excise and Central Tax are present under the Commissioners of Customs Appeals Kolkata.
Imphal: A location where Commissioners of Central Excise and Central Tax are present.
G.S.R. 735(E): A notification number related to customs.
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[फ़ा. सं. 437/48/2014-सीमाशु(cid:7)क-IV]
ज़Sबैर 9रयाज़, िनदशे क (सीमाशु(cid:7)क)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 3rd August, 2018
No. 70 /2018-Customs (NT)
G.S.R 735(E).—In exercise of powers conferred under sub-section (1) of section 4 and sub-section
(1) of section 5 of the Customs Act, 1962 (Act 52 of 1962), the Central Board of Indirect Taxes and Customs
hereby appoints the officers mentioned in column (1) of the Table below as officer of Customs and assigns the
said officers of Customs to function as Commissioner of Customs (Appeals), as specified in column (2)
subject to such condition mentioned in column (3) of the said Table.
TABLE
Officer Jurisdiction Condition
(1) (2) (3)
(i) Commissioner of Commissioner of Customs (Appeals), The cases relating to appeals, as
Central Excise and Kolkata as specified in notification of the may be assigned by an order of
Central Tax, Government of India, in the Ministry of the Principal Chief Commissioner
Aizawl; Finance (Department of Revenue), No. or the Chief Commissioner of
92/2017-Customs (N.T.), dated the Customs, Kolkata, filed on or
(ii) Commissioner of 28th September, 2017, published in the before 31st July, 2018 with the
Central Excise and Gazette of India, Extraordinary, Part II, Commissioners of Customs
Central Tax, Section 3, Sub-section (i), vide number (Appeals) Kolkata.
Dimapur; G.S.R. 1210(E), dated the 29th September,
2017.
(iii) Commissioner of
Central Excise and
Central Tax,
Imphal.
[F. No. 437/48/2014-Cus-IV]
ZUBAIR RIAZ, Director (Customs)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.