Amendment in Notification No.92/2017-Customs (NT), dated 28.09.2017 to specify the jurisdiction of Commissioner (Appeals) to assessment orders passed by Faceless Assessment Groups

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..... RECT TAXES AND CUSTOMS) Notification No. 51/2020-Customs (N.T.) New Delhi, the 5th June, 2020 G.S.R 353 (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 M .....

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..... 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 T .....

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