The Central Board of Indirect taxes and Customs (CBIC) has now empowered the customs officers to amend any document to conduct a faceless assessment of Bills of Entry in respect of the faceless assessment of Bills of Entry, before grant of an order for clearance of goods or before grant of the order permitting removal.
The Board seeks to amend Notification No.50/2020-Customs (N.T.) dated the 5th of June, 2020 which empowers Customs officers as ‘proper officers’ to conduct a faceless or remote assessment of Bills of Entry filed under Section 46 of the Customs Act, 1962 for import in another Customs station.
In the said notification, in the Table, against serial number 1, in column (3), after item (a), the following item shall be inserted, “Section 149 (before grant of an 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 shall come into force from October 12, 2020.Subscribe Taxscan AdFree to view the Judgment