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home consumption under sub-section (1) of section 46 or for warehous-
ing under section 68 of the said Act for goods imported at a customs sta-
tion 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 sec-
tion 17 and section 18 of the said Act. :
Provided further that the Commissioner of Customs (Appeals-1) Chen-
nai and the Commissioner of Customs (Appeals-II) Chennai, shall have
jurisdiction in relation to an order or decision of the officers subordinate
to the officers as mentioned in column (3) against serial no. 7 of the Table
above, in respect of the bill of entry entered for home consumption un-
der 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 Auto-
mated System for the purposes of sub-section (5) of section 17 and sec-
tion 18 of the said Act”.
[Notification No. 51/2020-Cus. (N.T.), dated 5-6-2020]
CESTAT Notifications
CESTAT (Procedure) Rules, 1982 — Specified amendments
by CESTAT Notification No. 1/2020 kept in abeyance
1. Considering the difficulties expressed by the Bar Association, the
Hon’ble President directs that the following amendments in the Customs, Excise
and Service Tax Appellate Tribunal (Procedure) Rules brought by Notification
dated 11 May 2020 are kept in abeyance until further orders.
(a) New sub-rule (5) to rule 9.
(b) New sub-rule (8) to rule 16.
(c) The last sentence “The soft copies of the stay application, the relevant
orders and the documents, shall also be stored in two pen drives and filed
along with such application” of the substituted sub-rule (5) of rule
28A.
2. It is further clarified that the submission of pen drives along with
appeal memorandum or applications or the paper book, as the case may be, is
optional.
[CESTAT Notification F. No. 01(05)/Circular/CESTAT-2017, dated 23-5-2020]
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