The Central Board of Indirect Taxes and Customs (CBIC) on Friday notified the jurisdiction of Commissioner of Customs (Appeals) in respect of the bill of entry entered for home consumption.
The Board empowered under section 4 (1) and Section 5 of the Customs Act, 1962 amended the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 92/2017- Customs (N.T.) dated September 28, 2017.
The amendment says, “Provided that the Commissioner of Customs (Appeals), Bengaluru, shall have jurisdiction in relation to an order or decision of the officers subordinate 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 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 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 subsection (5) of section 17 and section 18 of the said Act.”
“Provided further that the Commissioner of Customs (Appeals-1) Chennai 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 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 officer as mentioned in column (3) against serial nos. 5 and 6 of the Table above and assigned to them electronically in the Customs Automated System for the purposes of subsection (5) of section 17 and section 18 of the said Act,” the board further amended.
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