**Policy Summary:**
This notification, No. 85/2020-Customs (N.T.), issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs on September 4, 2020, amends Notification No. 92/2017-Customs (N.T.), dated September 28, 2017. The amendment pertains to the jurisdiction of customs officers concerning orders or decisions of subordinate officers. Specifically, it addresses bills of entry for home consumption (under subsection 1 of section 46 of the Customs Act, 1962) or for warehousing (under section 68 of the same Act). The jurisdiction applies to goods imported at a customs station within the jurisdiction of the officers listed in column 3 of the table within the original notification, where such bills of entry are assigned to them electronically in the Customs Automated System for the purposes of subsection 5 of section 17 and section 18 of the Customs Act, 1962. The principal notification was last amended by Notification No. 63/2020-Customs (N.T.), dated July 30, 2020. The notification is issued under the powers conferred by subsection 1 of section 4 of the Customs Act, 1962 (52 of 1962). Ananth Rathakrishnan, Dy. Secy. Cus IV, signed the notification. The F.No. is 437482014 Cus IV.
Key Entities Referenced
Customs Act, 1962: An act of the Parliament of India to consolidate and amend the law relating to customs.
Central Board of Indirect Taxes and Customs: A government agency in India responsible for the formulation of policy concerning levy and collection of indirect taxes, customs, and central excise duties.
Ministry of Finance: A ministry within the Government of India responsible for the country's finances.
Department of Revenue: A department under the Ministry of Finance in the Government of India.
New Delhi: Capital of India.
Ananth Rathakrishnan: Dy. Secy. Customs
Notification No. 92/2017-Customs (N.T.): A notification issued by the Government of India, Ministry of Finance, Department of Revenue, related to customs.
Notification No. 63/2020-Customs (N.T.): A notification issued by the Government of India, Ministry of Finance, Department of Revenue, related to customs.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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सी.जी.-डी.एलxx.x-GअI.D-E0x4x0x 92020-221561
CG-DL-E-04092020-221561
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 440] नई ददल्ली, िुक्रिार, जसतम्ब र 4, 2020/भार 13, 1942
No. 440] NEW DELHI, FRIDAY, SEPTEMBER 4, 2020/BHADRA 13, 1942
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केन्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोड)ड
अजधसचू ना
नई ददल्ली, 4 जसतम्बर, 2020
स.ं 85/2020 - सीमािल्ु क (ग.ै टै.)
सा.का.जन. 546(अ).—सीमािुल्क अजधजनयम, 1962 (1962 का 52) की धारा 4 की उपधारा (1) के
तहत प्रदत्त िजियों का प्रयोग करते हुये,केन्द्रीय अप्रत्यक्ष कर एिं सीमािुल्क बोडड, एतद्द्वारा,भारत सरकार,
जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 92/2017- सीमािुल्क (गै.टै.), ददनांक 28 जसतंबर,
2017 में, और आगे भी जनम्नजलजखत संिोधन करता ह,ै यथा :-
उि अजधसूचना में, सारणी के पश्चात पैराग्राफ 1 में, जनम्नजलजखत परंतुक को प्रजतस्ट्थाजपत दकया
िाएगा, यथा :-
“बिते दक उि सारणी के कॉलम (2) में उजल्लजखत प्रत्येक अजधकारी का उि सारणी के कॉलम (3) म ें
दी गयी तत्संबंधी प्रजिजि में उजल्लजखत अजधकाररयों के क्षेत्राजधकार में आने िाले सीमािुल्क स्ट्टेिनों पर
आयाजतत माल का उि अजधजनयम की धारा 46 की उप- धारा (1) के अंतगडत घरेलू खपत के जलए या धारा 68
4119 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
के अंतगडत िेयरहाउससग के जलए दी गयी जबल ऑफ एरं ी के संबंध में, उि सारणी के कॉलम (3) में उजल्लजखत
अन्द्य सभी अजधकाररयों के अधीनस्ट्थ अजधकाररयों के आदिे या जनणडय, िो दक उनको उि अजधजनयम दक धारा
17 की उप-धारा (5) और धारा 18 के उद्दश्े य से कस्ट्टम्स ऑटोमेटेड जसस्ट्टम में इलेक्ट्रोजनक तरीके से सौंपे गए
हो, के संबंध में अजधकार क्षेत्र होगा।”
[फा. स. 437/48/2014- सीमािुल्क IV]
आनंद राधाकृष्णन, उप-सजचि (सीमािुल्क)
रटप्पणी: प्रधान अजधसूचना संख्या 92/2017- सीमािुल्क (गै.टै.), ददनाकं 28 जसतंबर, 2017
सा.का.जन. 1210(अ), ददनाकं 28 जसतंबर, 2017 को भारत के रािपत्र, असाधारण, में प्रकाजित
की गयी और इसमे अंजतम बार अजधसूचना संख्या 63/2020- सीमािुल्क (गै.टै.), ददनांक 30
िुलाई, 2020, सा.का.जन. 482 (अ), ददनांक ददनांक 30 िुलाई, 2020 के तहत, भारत के रािपत्र,
असाधारण में प्रकाजित, के द्वारा संिोधन दकया गया ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 4th September, 2020
No. 85/2020-Customs (N.T.)
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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and Published by the Controller of Publications, Delhi-110054.