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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No.63/2020-Customs (N.T.)
New Delhi, the 30th of July, 2020
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 4 and subsection
(1) of section 5 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 provisos shall be
substituted, namely :-
“Provided that the Commissioner of Customs (Appeals), Bengaluru, shall have jurisdiction in
relation to an order or decision of the officers sub-ordinate to the officers as mentioned in
column (3) against the serial nos.1, 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 sub-section (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 sub-ordinate to the officers as mentioned in column (3) against serial no. 1 and 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 sub-section (5) of section 17 and section 18 of the said Act :
Provided further that the Commissioner of Customs (Appeals), Delhi, shall have jurisdiction in
relation to an order or decision of the officers sub-ordinate to the officers as mentioned in
column (3) against the serial nos.5, 6, and 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 no. 1 of the Table above and 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 :
Provided further that the Commissioner of Customs (Appeals) Mumbai-I shall have jurisdiction
in relation to an order or decision of the officers sub-ordinate to the officers as mentioned in
column (3) against serial no. 3 and 4 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. 2 of the Table above and 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 :
Provided further that the Commissioner of Customs (Appeals) Mumbai-II shall have jurisdiction
in relation to an order or decision of the officers sub-ordinate to the officers as mentioned in
column (3) against serial no. 2 and 4 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. 3 of the Table above and 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 :
Provided further that the Commissioner of Customs (Appeals) Mumbai-III, shall have
jurisdiction in relation to an order or decision of the officers sub-ordinate to the officers as
mentioned in column (3) against serial no. 2 and 3 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. 4 of the Table above and 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
Deputy Secretary (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. 51/2020-Customs(N.T.), dated
the 5
th June 2020, published in the Gazette of India, Extraordinary, vide number G.S.R. 353(E)
dated the 5th June, 2020.
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