[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No.23/2022-Customs (N.T.)

New Delhi, dated the 31st March , 2022

S.O. (E). -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, Subsection (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.

[F.No.450/72/2021-Cus IV]

(Ananth Rathakrishnan)
Deputy Secretary (Customs)