Jurisdiction of Commissioner (Appeals) clarified for appeals against faceless assessment orders assigned electronically under customs procedural provisions. The amendment inserts provisos specifying that where bills of entry for home consumption or warehousing are imported at stations in the jurisdiction of officers identified in the notification and cases are electronically assigned in the Customs Automated System, the Commissioner of Customs (Appeals), Bengaluru will have jurisdiction over appeals from officers subordinate to those at serial nos. 5 and 6, while Commissioner of Customs (Appeals-1) Chennai and Commissioner of Customs (Appeals-II) Chennai will have jurisdiction over appeals from officers subordinate to the officer at serial no. 7, thereby allocating cross-jurisdictional appellate responsibility for electronically assigned faceless assessment orders.