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.