Assessment of Bill of Entry at different Customs station-Functions increased for Superintendent

Assessment of Bill of Entry for imports made at a different Customs station-Functions increased for Superintendent of Customs

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 96 /2020-Customs (N.T.) 

New Delhi, the 12th October , 2020

G.S.R. 629(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)]

ANANTH RATHAKRISHNAN, Dy. Secy. (Customs)

Note: The principal notification number 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 the 5th of June, 2020.

• FCRA specifies list of 105 purposes to be selected for which registration is applied
• Withholding tax u/s 40(a)(i) not required on cost-to-cost reimbursement made to parent company
• Temporarily blocking public access to Telegram App not disproportionate – Delhi High Court
• High Court explains the meaning of term ‘enterprise’ appearing in section 80IA
• Addition deleted as assessee was only a carrier of cash not owner who came up to own it