Allocation of Charge of Commissioner of Customs (Appeal), Lucknow to Commissioners of Central Excise (Appeals), Lucknow, Kanpur, Allahabad, NOIDA, Ghaziabad, Meerut-I & Meerut-II - Central Excise - 01/2006

PUBLIC NOTICE NO. 1/2006 DATED 02.02.2006 Subject:- Allocation of Charge of Commissioner of Customs (Appeal), Lucknow to Commissioners of Central Excise (Appeals), Lucknow, Kanpur, Allahabad, NOIDA, Ghaziabad, Meerut-I Meerut-II regarding. Attention of Public is invited to the matter relating to appeals arising out of an order or decision passed by an officer sub-ordinate to Commissioner of Customs (Preventive), Lucknow. Such appeals are to be decided by the respective jurisdictional Commissioner of Central Excise (Appeals) viz. the Commissioner of Central Excise (Appeals), Lucknow, Kanpur, Allahabad, NOIDA, Ghaziabad, Meerut-I and Meerut-II in terms of Ministry s Notification No. 18/2002-Cus(NT) dated 07.03.2002. Attention of Public is further invited to the judgement of Hon ble High Court of Delhi at New Delhi titled Directorate of Revenue Intelligence versus Kanwarjit Singh 2005 (3) TMI 139 - HIGH COURT OF DELHI 2005 (186) E.L.T. 551 (Del.) wherein it is held that the jurisdiction of Competent Court is the place of interception of contraband as against the place of drawl of Panchnama. Therefore, the jurisdiction of Commissioner of Central Excise (Appeals) shall be determined on the basis of (a) place of interception in respect of seizure cases, and (b) place of port in respect of import/export of goods, conversion of SB, etc. The Public Notice No. 05/2003 dated 10.12.03 issued vide C. No. VIII (25) 57-Tech /03/ 8932 dated 10/12-12-2003 by Commissioner of Customs (Prev) Lucknow shall stand amended to the above extent. (R. K. PANDEY) Commissioner of Customs (Prev) Lucknow