Page 97 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] NOTIFICATIONS N105

Customs officers empowered 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
[Add on page 4.45 of 63rd Edition of Customs Law Manual, Vol. 1, 2020-21]
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. Designation of the officer Functions under Section of the Cus-
No toms Act, 1962
(1) (2) (3)
1. (i) Superintendent of Customs, (a) under sub-sections (2), (3), and
GST and Central Excise or Ap- (4) of section 17;
praiser,
2. (i) Deputy Commissioner or Assis- (a) under sub-section (5) of section
tant Commissioner of Customs. 17;
(b) Section 18.
[Notification No. 50/2020-Cus. (N.T.), dated 5-6-2020]

Jurisdiction of Commissioner (Appeals), Bengaluru and
Chennai to assessment orders passed by Faceless
assessment — Amendment to Notification No. 92/2017-
Cus. (N.T.)
[Amend at page 4.37 of 63rd Edition of Customs Law Manual, Vol. 1, 2020-21]
In exercise of the powers conferred by sub-section (1) of section 4 and
sub-section (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 Fi-
nance (Department of Revenue) No. 92/2017-Customs (N.T.) dated 28th Septem-
ber 2017, namely :-
In the said notification, in paragraph 1 after the Table, the following pro-
visos shall be inserted:, 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. 5 and 6 of the Table above, in respect of the bill of entry entered for

EXCISE LAW TIMES  15th June 2020  97