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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

Notification No. 51/2020-Customs (N.T.)
New Delhi, the 5
th
June, 2020
G.S.R (E).-In exercise of the powers conferred by sub-section (1) of section 4 and sub-
section (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 28
th
September 2017, namely:-
In the said notification, in paragraph 1 after the Table, the following provisos shall be
inserted:, 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. 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. 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”.

[ F.No. 437/48/2014- Cus IV]


R.Ananth
Deputy Secretary (Customs)

Note:- The principal Notification No. 92/2017-Customs(NT) dated 28
th
September 2017, was
published in the Gazette of India, Extraordinary vide number G.S.R 1210(E), dated 28
th

September 2017, and was last amended by Notification No. 24/2018-Customs(NT) dated 28
th

March 2018, published in the Gazette of India, Extraordinary vide number G.S.R 294(E) dated
28.03.2018 .
notifications no 51 2020 cus nt | iKargos