Discrepancy in Cadre Review Notification - Certain Places under two jurisdictions?
A Netizen informs:
As mentioned at S.No.14 of the Notification No. dated 16.09.2014 , the whole of the Districts of Purnea, Katihar, Sahabganj and Godda in the State of Bihar falls under the jurisdiction of the Commissioner of Customs (Preventive), West Bengal. It is also mentioned at S.No.28 of the said notification that the whole of the States of Bihar and Jharkhand fall under the jurisdiction of the Commissioner of Customs (Preventive), Patna.
It is submitted that the Districts of Sahabganj and Godda fall in the State of Jharkhand whereas the Districts of Purnea and Katihar fall in the State of Bihar. Since whole of the State of Bihar and Jharkhand fall under the jurisdiction of the Commissioner of Customs (Preventive), Patna as mentioned at S.No.28 of the said notification, the Districts of Purnea, Katihar, Sahabganj and Godda cannot fall under the jurisdiction of the Commissioner of Customs (Preventive), West Bengal.
In view of above facts, S.No.14 of the Notification No. dated 16.09.2014 is required to be corrected.
This was the position in the earlier Notification No. 15/2002-Cus NT dated 07 03 2002, which they have simply copied and pasted. This is only a small confusion; the real confusion will start from 15 October when these new jurisdictions will come into effect. You will have to be an expert navigator to locate your Central Excise/Customs/Service Tax officer.