Faceless Assessment of Imports under Sec 46 or Sec 68 of Customs Act, 1962 Operationalised

· Supdt Gets Power under Sec. 17(2), 17(3) and 17(4) of CA, 1962

· DC/AC to Hold Power under Sec. 17(5) and Sec.18

Sec 46	Entry of Goods on Importation
Sec 47	Clearance of Goods for Home Consumption
Sec 60	Permission for deposit of goods in a warehouse
Sec 68	Clearance of warehoused goods for home consumption
Sec 149	Amendment of documents
Sec 17	Assessment of duty
Sec 18	Provisional Assessment of Duty

[Notification No. 50/2020-Customs (N.T.) dated 5 June 2020]

Notification to empower Customs officers as 'proper officers' to conduct faceless or remote assessment of Bills of Entry filed under Section 46 of the Customs Act, 1962 for import in another Customs station.

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5, read with sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby, appoints the officers of Customs mentioned in the column (2) of the Table below, posted at any customs station in India, as proper officers for the functions as specified in column (3) of the said Table, in relation to a bill of entry presented electronically under section 46 or section 68 of the said Act, anywhere in India, where, such bill of entry is assigned to them in the Customs Automated System, namely:-

Table
Sl.No	Designation of the officer	Functions under Section of the Customs Act, 1962
(1)	(2)	(3)
1.	(i) Superintendent of Customs, GST and Central Excise or Appraiser,	(a) under sub-sections (2), (3), and (4) of section 17; “(b) Section 149 (before grant of order for clearance of goods under section 47 or section 68 of the Customs Act, 1962 or before grant of order permitting removal under Section 60 of the Customs Act, 1962, as the case may be) [Clause (b) inserted by Notification No. 96 /2020-Customs (N.T.) dated 12 October 2020]
2.	(i) Deputy Commissioner or Assistant Commissioner of Customs.	(a) under sub-section (5) of section 17; (b) Section 18.

[F. No 450/26/2019-Cus IV (Pt)]

[Notification No. 96 /2020-Customs (N.T.) dated 12 October 2020]

G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 4 and sub-section (1) of section 5, read with sub-section (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby, makes the following amendments in the Notification of the Government of India, Ministry of Finance, (Department of Revenue) No.50/2020-Customs (N.T.) dated the 5^th of June, 2020, published in the Gazette of India Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 352(E) dated 5^th June, 2020, namely :-

1. In the said notification, in the Table,-

i. against serial number 1, in column (3), after item (a), the following item shall be inserted, namely :-

“(b) Section 149 (before grant of order for clearance of goods under section 47 or section 68 of the Customs Act, 1962 or before grant of order permitting removal under Section 60 of the Customs Act, 1962, as the case may be) ;”.

2. This notification shall come into force on the date of publication in the Official Gazette.

[F. No 450/26/2019-Cus.IV (Pt)]