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Directions issued for Faceless Assessment-Measures for timely assessment of Bills of Entry

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..... lso be kindly referred to. 2. Board has reviewed the implementation of Faceless Assessment. While the implementation has been largely smooth, Board s attention has been drawn to some issues impacting the pace of assessment and clearances of consignments. As the prompt and timely assessment of Bills of Entry and clearance of imported consignments are key objectives of Turant Customs, these issues have been examined and remedial measures have been identified. Accordingly, Board prescribes the following measures for Faceless Assessment: 2.1. Continuous Assessment: (i) There may be possible delays in assessment when Bills of Entry (B/E) are assigned to FAGs in locations that are on an official holiday or when assessment is to be done on a closed holiday (say, Sunday). Further, time sensitive goods such as life-saving drugs or imports by security/defence and other Government agencies would require prompt Customs clearance at all times including outside the normal office hours. Hence, it is decided to make all Saturdays (except second Saturday) as working day for all the faceless assessment groups across the country. Thus, FAG of Import-I II Commissionerate shall be working on .....

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..... s from importers/exporters are to be raised at one go and not in a piecemeal manner. (ii) Trade needs to be sensitised/informed to/of the advantages of providing at the first instance only, the complete details and description of the commodity, brand name, model and any other specifications essential for the assessment. Further, trade may be asked to upload at the first instance only, supporting documents like product/technical literature and mandatory documents, certificates, which would help avoid queries and delays. It is also noticed that at times, the documents are uploaded on e-Sanchit but are not linked to B/E, leading to a situation where Appraising/Assessing officer is unable to view the document and is thus compelled to raise a query. The trade needs to be advised to avoid such situation by linking every uploaded document to the relevant B/E. (iii) Some instances have been noticed, where confirmation of compliance to prohibitions and restrictions are being sought during assessment including submission of certain certificates, details etc. leading to delay in the assessment. It is clarified that the verification of statutory compliances is to be checked only during C .....

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..... the same can either be avoided altogether or made a part of the standard RMS Examination Order generated by RMCC or converted to Second Check. These instances would be required to be informed to Joint Secretary (Customs), CBIC for further action. (iv) Where an importer requests First Check on a regular basis, the FAG officers and the NAC must take due care that this request is genuine and is not being routinely used to avoid self-assessment. 2.4. Role of RMCC/LRM in Facilitation: (i) It is observed that, examination orders given by different officers in the same situation areat variance or not clear. It is also seen that at time these examination orders merely duplicate the instruction given by RMCC. The FAG officers shall not duplicate the RMCC instructions, rather only supplement the same to provide additional directions based on local inputs. The Examination orders would be made available shortly through the ICETAB, obviating the need for printing in the paper. Further, the Principal Commissioner/ Commissioner may review the additional directions supplemented by the FAG officers every fortnight, for standardisation across NACs. (ii) To bring uniformity in LRM instru .....

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..... amendment impacting the assessment, the B/E would be sent for consideration of the same FAG which had re-assessed the subject B/E previously. b. Scenario 2: Where the re-assessment is requested before OOC but would not impact the assessment. This scenario covers situations like requests for amendments like change in details of invoice based on the documentary evidence, short shipments, change in BL/AWB or fulfilment of condition alities decided by assessment such as Bond conditions etc. These amendments may continue to be approved by PAG. c. Scenario 3: Where the re-assessment is requested after OOC has been given under Section 47 of the Customs Act, 1962. This scenario covers situations where re-assessment with or without amendment is to becarried out for any reason after OOC has been given. The same shall continue to be done by PAG. 2.6. Certificate of Origin: (i) Board has received feedback that there is need for clarity with respect to requirement of submission of original hard copy of a Certificate of Origin (COO) issued under various Free Trade Agreements. As seen, para 4 of Circular No.42/2019-Customs, dated 29.11.2019 states the field offices must ensure .....

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