The jurisdiction of the Benches for the imports/exports through the States mentioned in Column (2) in case of Customs cases and for the applicants located in the States mentioned in Columnt (2) 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.

Explanation: Ordinary jurisdiction of a Bench will be determined not by the place of business or residence of the applicant but by the location of the headquarters of the Commissioner of Central Excise, the Commissioner of Service Tax or the Commissioner of Customs having jurisdiction over such applicant.