The jurisdiction of the Benches for the imports/exports through the States mentioned in Column (3) in case of Customs cases and for the applicants located in the States mentioned in Column (3) for the Central Excise & Service Tax cases, shall be as specified in Column (2) of the table given below: -
| Sr. No. | Name of the Bench | States / Union Territories |
|---|---|---|
| (1) | (2) | (3) |
| 1 | Principal Bench at Delhi | States of Delhi, Haryana, Himachal Pradesh, Jammu & Kashmir, Madhya Pradesh, Punjab, Rajasthan, Uttar Pradesh, Uttarkhand, Union Territory of Chandigarh and any other state or Union Territory not included in serial numbers 2,3 and 4 below. |
| 2 | Additional Bench at Mumbai | States of Goa, Gujarat, Maharashtra and Union Territories of Dadar and Nagar Haveli and Daman and Diu. |
| 3 | Additional Bench at Kolkata | States of Arunachal Pradesh, Assam, Bihar, Jharkhand, Manipur, Meghalaya, Mizoram, Nagaland, Orissa, Sikkim, West Bengal, Chhattisgarh and Union Territory of Andaman & Nicobar Islands. |
| 4 | Additional Bench at Chennai | States of Andhra Pradesh, Karnataka, Kerala, Tamil Nadu, Telangana and Union Territories of Pondicherry and Lakshadweep. |
