Jurisdiction of customs appeals officers for bill of entry entered for home consumption or for warehousing for goods imported at customs station
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
New Delhi, the 4th September, 2020
G.S.R. 546(E).—In exercise of the powers conferred by sub-section (1) of section 4 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 proviso shall be substituted, namely :-
“Provided that each of the officers as mentioned in column (2) of the Table, shall have jurisdiction in relation to an order or decision of the officers sub-ordinate to all other officers as mentioned in column (3) thereof, 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 officers as mentioned in the corresponding entry in said column (3) of the said Table against their own which are 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]
ANANTH RATHAKRISHNAN, Dy. Secy. (Customs)
Note:—The principal Notification No. 92/2017-Customs (N.T.), dated the 28th September, 2017, was published in the Gazette of India, Extraordinary, vide number G.S.R. 1210(E), dated the 28th September, 2017, and was last amended by Notification No. 63/2020-Customs(N.T.), dated the 30th of July 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 482(E) dated the 30th of July 2020.
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