Appeals Commissioner Nominated for Orders Passed
by Faceless Assessment Groups
[Notification No.63/2020-Customs
(N.T.) dated 30 July 2020]
Notification No.63/2020-Customs(N.T.) dated 30.07.2020 to amend Notification
No.92/2017-Customs (NT), dated 28.09.2017 to specify the jurisdiction of
Commissioner (Appeals) to assessment orders passed by Faceless Assessment
Groups
G.S.R.
(E).-In exercise of the powers conferred by
sub-section
(1) of section 4 and subsection (1)
of section 5 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
provisos shall be substituted, namely:-
“Provided that the Commissioner of Customs (Appeals), Bengaluru, shall have jurisdiction in
relation to an order or decision of the officers sub-ordinate to the officers as mentioned in column (3)
against the serial nos.1, 5, and 6 of the
Table above, 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
officer as mentioned in column (3) against serial no. 7 of the Table above and 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
:
Provided further
that the Commissioner of
Customs (Appeals-1) Chennai and the Commissioner of Customs (Appeals-II) Chennai, shall have jurisdiction in relation to an order or decision of
the officers sub-ordinate to the
officers as mentioned
in column (3) against serial no. 1
and
7 of the Table above, 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 officer as mentioned in column
(3) against serial nos. 5
and
6 of the Table above and 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 :
Provided further that the Commissioner of Customs (Appeals), Delhi, shall have jurisdiction in
relation to an order or decision of the officers sub-ordinate to the officers as mentioned in column (3)
against the serial nos.5, 6, and 7 of the
Table above, 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
officer as mentioned in column (3) against serial no. 1 of the Table above and 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:
Provided further that the Commissioner
of Customs (Appeals) Mumbai-I shall have
jurisdiction in relation
to an order or decision of the officers sub-ordinate to the officers as mentioned in column (3) against serial no. 3 and 4 of the Table above, 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 officer as mentioned in column (3) against serial no. 2
of the Table above and 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:
Provided further that the Commissioner of Customs (Appeals) Mumbai-II
shall have jurisdiction
in relation to an order or decision of the officers sub-ordinate to the officers as mentioned in column (3) against serial no. 2 and 4 of the Table above, 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 officer as mentioned in column (3) against serial no. 3
of the Table above and 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:
Provided further that the Commissioner of
Customs (Appeals) Mumbai-III, shall have jurisdiction in relation to an order
or decision of the officers
sub-ordinate
to the officers as mentioned in column (3) against serial no. 2 and 3
of the Table above, 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 officer as mentioned in column (3)
against serial no. 4 of the Table above and 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]