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of <h1>Customs Officers Authorized for Remote Assessment of Bills of Entry u/s 46 of the Customs Act, 1962.</h1> The notification from the Central Board of Indirect Taxes and Customs, dated June 5, 2020, designates certain Customs officers as 'proper officers' authorized to conduct faceless or remote assessments of Bills of Entry filed under Section 46 of the Customs Act, 1962. This authority applies to officers at any customs station in India, allowing them to perform specified functions related to electronic bill entries assigned through the Customs Automated System. The roles include Superintendents of Customs and Deputy or Assistant Commissioners of Customs, who are empowered under various sections of the Customs Act for assessment and clearance of goods. This notification was superseded by Notification No. 27/2022.
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