Port Assessment Groups - CBEC's Customs Manual 2025 - Customs

5. Port Assessment Groups: 5.1 Port Assessment Groups (PAG) is the Appraising Group located in each port of import for verification of the assessment and other related functions as is the normal practice. The PAGs also handle all functions pertaining to the bills of entry which are not marked to the Faceless Assessment Group by the Customs Automated System as well as the bills of entry that are referred by the Faceless Assessment Group to the port of import for any reason. The port of import is the Customs station of import of the goods where the importer has entered any bill of entry under Section 46 or Section 68 of Customs Act, 1962 for home consumption or warehousing. 5.2 In addition, the port of import is also responsible for handling the examination/inspection of goods and all other functions other than assessment. The request for waiver of fee for late filing of bill of entry, request in relation to Section 49 of the Customs Act, 1962, request for permission under Section 48 of the Customs Act, 1962 is also done by the designated proper officers of the port of import. [Refer Instruction No. 09/2020 dated 05.06.2020]