Appeals filed in respect of Faceless Assessments - CBEC's Customs Manual 2025 - Customs

7. Appeals filed in respect of Faceless Assessments Board has issued Notification No.85/2020-Customs (N.T.) dated 04.09.2020 by virtue of which the Commissioners of Customs (Appeals) are empowered take up appeals filed in respect of Faceless Assessments pertaining to imports made in their jurisdictions even though the Faceless Assessment officer may be located at any other Customs station. To illustrate, Commissioners of Customs (Appeals) at Bengaluru would decide appeals filed for imports at Bengaluru though the Faceless Assessment officer is located at any other port of the country, say Delhi. [Refer Circular No. 40/2020-Customs dated 04.09.2020]