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 5th 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 5th 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)]