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2nd phase of All India roll-out of Faceless Assessment

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..... ase marked the beginning of the pan India roll out of Faceless Assessment, in different phases covering other ports and items of import, leading upto this mode of Customs assessment becoming the norm across the country from 3. Board has reviewed the 1 st phase of Faceless Assessment at Bengaluru and Chennai and resolved few technical and administrative issues that arose. Board also noted that on expected lines the Faceless Assessment ushered in a smooth and faster clearance process with uniformity in assessment. Accordingly, Board has decided to begin the 2nd phase of All India roll-out of Faceless Assessment w.e.f. 03.08.2020 by including Delhi and Mumbai Customs Zones and extending the scope of Faceless Assessment at Chennai and Bangalore Customs Zones. Thus, the 2nd phase of Faceless Assessment will cover the following specified Customs Zones and the imports primarily under the specified Chapters of the Customs Tariff Act, 1975:- S.No. Chapter(s) of the Customs Tariff Act, Appraisement Group Customs Zones Remarks 1. 84 .....

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..... ertaining to the bills of entry which arc not marked to the Faceless Assessment Group by the Customs Automated System, including the cases referred by the Faceless Assessment Group to the Customs station of import for any reason. In addition, the port of import would continue to be 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 shall also be done by the designated proper officers of the port of import. 6. Turant Suvidha Kendra (TSK):- TSK has already been set up in .JNCH vide P.N. No. 82/2020 dated 14.07.2020 with effect from The details of the TSK are as under:- Address E-mail ID EDI Service Centre. Ground Floor, JNCH, Nhava Sheva. Taluka: Uran, Distact: Raigad [email protected] The TSK, already operational at JNCH will also function as TSK for Bills of Entry pertaining to importation at JNPT, which arc allocated by the Customs Automated .....

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..... ncerned Faceless Assessment Group for verification of assessment purposes by the Customs Automated System. 7.1.4. For verification of assessment of the bill of entry, the Faceless Assessment Group may decide to: a) return the bill of entry to the importer for payment of duty after verification on the basis of the declaration made and documents available in e-Sanchit; or b) seek additional information or documents for proceeding with the verification; and/or c) get examination and/or testing of goods carried out, for thc determination of duty liability and/or for ensuring the compliance of restriction and prohibition; 7.1.5. Where the Faceless Assessment Group is of the opinion that additional information or documents are required for proceeding with the verification of assessment, the Faceless Assessment Group shall raise query electronically for additional information or scck additional documents, preferably in a consolidated manner, through ICEGATE portal. The importer shall respond to the query electronically and/or provide additional documents through e-Sanchit. After scrutinising the same, the Faceless Assessment Group shall: a) Return the bill of entry to th .....

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..... mport, after the receipt of the examination/ test report. d) If the imported goods are found to be subject to some restriction or prohibition or mis-declared, on the basis of said test and/or examination report fed by the shed officers at the port of import, the Faceless Assessment Group shall refer the bill of entry to PAG at the port of import for action including action under Section 124 of thc Customs Act, 1962. e) It is clarified that, irrespective of pending verification at Faceless assessment Group, if the importer requests for storage of the imported goods in warehouse pending clearance under Section 49 of the Customs Act, 1962, such request shall be processed by officers of the port or import promptly. 7.1.8. The shed officers at the port of import would carry out the necessary verification or examination or other tasks, as required by the Faceless Assessment Groups or required as per Compulsory Compliance Requirements Of the Risk Management System. 7.1.9. Any time after the bill of entry is returned from Faceless Assessment Groups to the port of import, if the import of goods are found to be subject to some restriction or prohibition or mis- declared, PAG may .....

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..... king Order: I. For any re-assessment done by the Faceless Assessment Group, which is at variance with the self-assessment done by the importer and in cases other than those where the importer confirms his acceptance of the said rc- assessment electronically in reply to the query raised by the assessing officer, the Faceless Assessment Groups shall pass a speaking order on the re- assessment, within fifteen days from the date Of re-assessment of the bill of entry, as prescribed in section 17(5). II. The Faceless Assessment Groups shall provide an opportunity to be heard to the importer, in accordance with the principles of natural justice, before proceeding with the re-assessment of thc bill of entry. In the event a personal hearing is sought by the importer, the same can be conducted through video conferencing or other reliable technological means at the option of the importer. In this regard, the Board's guidelines vide F.No. 390/ Misc/3/2019- JC dated 27th April 2020 may also be referred to. 7.5. Appellate Proceedings Any appeal against any speaking order on re-assessment passed by Faceless Assessment Groups shall lie before the Commissioner (Appeals) as per Notif .....

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..... of the Faceless Assessment Group if the bill of entry is pending for verification. In all other cases, the request would be queued to thc proper officer of the Port Assessment Group. III. The facility of online levy of Amendment fees as per Levy of Fees (Customs Documents) Regulations, 1970 has also been enabled. The applicable fee would be included in the duty challan for payment. IV. Requests for amendments as per Section 149 of the Customs Act, 1962, and requests after the bill of entry has been returned for payment by the Faceless Assessment Group shall be processed by the port of import. 7.10.Exchangc of communication exclusively by electronic mode and authentication of electronic records: I. For the purposes of Faceless Assessment, all communications between the Faceless Assessment Group and the importer shall be exchanged exclusively by ICEGATE ; and ll. All internal communications between the Faceless Assessment Groups and the officers at the port of import or Turant Suvidha Kendra shall be exchanged exclusively via electronic mode. 8. Further, Notification No.63/2020-Customs (N.T.) dated is issued for the purpose of empowering the jurisdictional Commissione .....

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