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 68 Clearance of warehoused goods for home consumption

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;

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)]