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All India roll-out of Faceless Assessment

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..... cal machineries falling under Chapter 85 of the Customs Tariff Act, 1975. These pilot programmes were followed by the launch Of Phase I of Faceless Assessment on 05.06.2020, Phase Il of Faceless Assessment, which was begun on 03.08.2020 at Customs formations in Chennai, Bengaluru, Delhi, [Or goods falling under the Chapters 50 to 71, 84, 85 and 86 to 92 of the Customs Tariff Act, 1975 and at Customs formations in Ahmedabad, for goods failing under the Group - 2G (Plastics) of the Customs Tariff Act, 1975. 4. CBIC has issued Circular No. 40/2020 dated 04.09.2020 for All India roll-out of faceless assessment at all ports of import for all imported goods by 31.10.2020. For imports made at field formations of Customs Commissionerate, Jamnagar, the faceless assessment shall rollout in the following phases and as per the dates shown therein: a) Phase III on 15.09.2020 for Groups 2G, 4, 5, 5A and 5B b) Phase IV on 01.10.2020 for Groups IA, QA, 2K and 3 c) Phase V on 31.10.2020 for Groups 1, 2, 2B, 2C, 2D, 2E, 2F, 2H, 21, 2J and Accordingly, the assessment with respect to goods of these Groups imported at field formations of Customs Commissionerate (Preventive), Jamnagar, wi .....

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..... ther functions pertaining to the bills of entry which are 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 and request for permission under Section 48 of the Customs Act, 1962 shall also be processed by the designated proper officers of the port of import. 8. Turant Suvidha Kendra (TSK):- TSK has already been set up in Customs Commissionerate (Preventive), Jamnagar vide Public Notice No. 7/CCP/JMR/2020 dated 14.07.2020. The TSK, already operational at Customs Commissionerate (Preventive), Jamnagar, will also function as TSK for Bills of Entry pertaining to importation at respective field formations of Customs Commissionerate (Preventive), Jamnagar, which are allocated by the Customs Automated System to one of the designated Faceless Assessment Groups. 8.1 TS .....

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..... eless Assessment Group for verification of assessment purposes by the Customs Automated System. 9.1.4 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 the determination of duty liability and/or for ensuring the compliance of restriction and prohibition; 9.1.5 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 seek 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 the importer f .....

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..... nd 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 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 the 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 of import promptly. 9.1.8 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. The shed examination officers must give complete examination report vis- -vis various examination inst .....

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..... 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 recorded in writing. 9.4 Speaking 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 re-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-asses .....

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..... ted in Para 5.3.2 of instruction No. 09/2020- Customs dated 05.06.2020 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 finalisation of provisional assessment shall be done by the officers of PAG of the port of import. 9.9 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 up 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. 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 th .....

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