In exercise of the powers conferred by sub section 1 of section 4 of the Customs Act 


Quick Summary
This notification from the Central Board of Indirect Taxes and Customs amends the existing customs notification regarding officer jurisdiction. It clarifies the authority of officers based on electronic assignments within the Customs Automated System. This amendment specifically affects the processing of bills of entry for goods imported for home consumption or warehousing.

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 4th September, 2020

No. 85/2020-Customs (N.T.)

G.S.R. 546(E).—In exercise of the powers conferred by sub-section (1) of section 4 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 92/2017-Customs (N.T.), dated the 28th September, 2017, namely:-

In the said notification, in paragraph 1, for the provisos, the following proviso shall be substituted, namely :-

“Provided that each of the officers as mentioned in column (2) of the Table, shall have jurisdiction in relation to an order or decision of the officers sub-ordinate to all other officers as mentioned in column (3) thereof, in respect of the bill of entry entered for home consumption under sub-section (1) of section 46 or for warehousing under section 68 of the said Act for goods imported at a customs station in the jurisdiction of the officers as mentioned in the corresponding entry in said column (3) of the said Table against their own which are assigned to them electronically in the Customs Automated System for the purposes of sub-section (5) of section 17 and section 18 of the said Act.”.

[ F.No. 437/48/2014- Cus IV]

ANANTH RATHAKRISHNAN, Dy. Secy. (Customs)

Note:—The principal Notification No. 92/2017-Customs(N.T.), dated the 28th September, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1210(E), dated the 28th September, 2017, and was last amended by Notification No. 63/2020-Customs(N.T.), dated the 30th of July 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 482(E) dated the 30th of July 2020.

FAQ :

The purpose of this notification is to further amend the existing customs notification concerning the jurisdiction of customs officers.

The notification is made in exercise of powers conferred by the Customs Act, 1962.

Paragraph 1 of the principal notification (No. 92/2017-Customs(N.T.)) is being amended, specifically the provisos.

The new proviso states that officers have jurisdiction over orders or decisions of subordinate officers in relation to bills of entry for home consumption or warehousing, based on electronic assignments in the Customs Automated System.

This amendment affects bills of entry entered for home consumption under section 46 or for warehousing under section 68 of the Customs Act.

The principal notification (No. 92/2017-Customs(N.T.)) was issued on the 28th of September, 2017.

 

Guest
Notification No : No. 85/2020-Customs (N.T.)
Published in Custom
Source : http://egazette.nic.in/WriteReadData/2020/221561.pdf

Comments



CCI Pro