Background:
CBIC vide Notification No. 50/2020- Customs (N.T.) dated June 5, 2020 empowered Customs officers as ‘proper officers’ to conduct faceless or remote assessment of Bills of Entry filed under Section 46 of the Customs Act, 1962 (“the Customs Act”) for import in another Customs station.
Notification:
CBIC vide Notification No. 96/2020- Customs (N.T.) dated October 12, 2020 amended Notification No. 50/2020- Customs (N.T.) dated June 5, 2020 to insert clause (b) against Serial No. 1, empowering Custom Officers to amend any document to conduct Faceless Assessment of Bills of Entry (“BoE”), before grant of an order for clearance of goods or permitting removal. Now, it reads as under:
|
Sl. No |
Designation of the officer |
Functions under Section of the Customs Act |
|
1. |
(i) Superintendent of Customs, GST and Central Excise or Appraiser, |
(a) under sub-sections (2), (3), and (4) of section 17; (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); |
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2020/cs-nt2020/csnt96-2020.pdf;jsessionid=F32306FAB92C7EA02691F75B41BC5AF0