The Central Board of Indirect taxes and Customs (CBIC) has now empowered the customs officers and with it now they got the power to amend any document for the purpose of conducting a Faceless Assessment
The board seeks to make changes in Notification No.50/2020-Customs (N.T.) released on the 5th of June, 2020. The said notification empowers Customs officers to be considered as ‘proper officers’ and they can conduct a faceless/ remote assessment of Bills of Entry furnished under Section 46 of the Customs Act, 1962 for import in other Customs station.
In the same notification, in the Table, against serial number 1, in column (3), after the item (a), the following sentence will 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 an order permitting removal under Section 60 of the Customs Act, 1962, as the case may be).” The Notification will become into force from 12th October 2020.