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TMI BlogOperationalization of Faceless Assessment at Air Cargo Complex, MumbaiX X X X Extracts X X X X X X X X Extracts X X X X ..... List, Bill of Lading, as usual in all the cases, and License/Authorization/permission, BIS or other registrations, Scrips, Equipment Type Approval, Certificate of Origin, Certificate for claiming duty exemption etc., if required for the consignment. The selection of a Bill of Entry for verification of self- assessment shall primarily be on the basis of risk evaluation through appropriate selection criteria. ii) In cases, where the importer has prior knowledge that there is a requirement of execution of Bond or Bank guarantee for the assessment of the said Bill of Entry, such as in the case of a warehouse Bill of Entry or where the importer has sought provisional assessment or where a claim to any concessional rate of duty or exemption under duty remission/exemption schemes, is subject to filing of Bond/ Bank Guarantee, they are encouraged to opt for Continuity Bond option, to avoid fresh registration of Bonds every time during filing of Bill of Entry. iii) The Bill of Entry would be assigned to an officer of the concerned Faceless Assessment Group (FAG) for verification of assessment purposes by the Customs Automated System. For verification of assessment of the Bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods with specific directions or testing parameters to the shed officers at the port of import. The responsibility for sending the samples to the appropriate laboratory with the requisite test memo, if ordered by Faceless Assessment Group, would lie with the shed officers at the port of import. b) The Shed officers at the port of import would feed the examination and/or the test report, when it is received from the laboratory, in the system and refer the Bill of Entry back to Faceless Assessment Group, and there upon, Faceless Assessment Group shall follow the procedure as laid down in paragraph 4 to 6 of above, as applicable. c) If the Faceless Assessment Group (FAG) concludes that the prior testing of goods is going to take considerable time and the Bill of Entry should be assessed provisionally, they may refer the Bill of Entry to the PAG at the port of import, following the procedure stipulated in para 3.1below and clearly specifying the reasons thereof. In such cases, the bill of entry would be assessed by PAG at the port of import, after the receipt of the examination/test report. d) If the imported goods are found to be subject to some restricti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) In respect of `related party` transactions warranting investigation by SVB (other than cases that are already covered by an earlier order of the SVB such as in the case of continuing imports which have earlier been taken up for investigation by the SVB). In this case the port of import would refer the case to its jurisdictional Special Valuation Branch (SVB) for further investigation. (c) Even after several electronic query-based interactions with importer, the Faceless Assessment Groups is not able to complete the verification for want of additional documents, test reports etc. ii) Procedure to be adopted by Port of Import in Exceptional circumstances: Notwithstanding anything mentioned above, the Principal Commissioner/Commissioner of Customs at port of import may, at any stage pending at Faceless Assessment Groups, direct the PAG to pull the Bill of Entry from Faceless Assessment to the PAG in the following situations: a) Where specific alert or intelligence is available pertaining to the said Bill of Entry or class of Bill of Entry; and b) Where the Principal Commissioner/Commissioner of Customs has ordered to do so for the reasons to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be registered with the Turant Suvidha Kendra at the port of import. ii. If the Faceless Assessment Group concludes that the prior testing of goods is going to take considerable time and the bill of entry should be assessed provisionally, they may refer the bill of entry to the PAG at the port of import, following the procedure stipulated in para 3.1 and clearly specifying the reasons thereof. In such cases, the bill of entry would be assessed by PAG at the port of import, after the receipt of the examination/test report. iii. After receipt of the required test reports etc. from the shed officers at the port of import, the finalization of provisional assessment shall be done by the officers of PAG of the port of import. 8. Amendment of Bills of Entry: i. Directorate General of Systems has enabled a facility whereby requests for amendments can be made online via ICEGATE Portal. ii. Once the amendments are filed online, System would queue them before the proper officer of the Faceless Assessment Group if the bill of entry is pending for verification. In all other cases, the request would be queued to the proper officer of the Port Assessment Group. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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