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TMI BlogFaceless Assessment - Measures for timely assessment of Bills of Entry and clarification on defacement of physical documentsX X X X Extracts X X X X X X X X Extracts X X X X ..... ss Assessment - Measures for timely assessment of Bills of Entry and clarification on defacement of physical documents". Also reference is invited to CBIC Circular No.40/ 2020- Cus dated 04.09.2020, 28/2020-Cus dated 05.06.2020, 34/2020-Cus dated 30.07.2020 as well as Instruction No. 09/2020-Cus dated 05.06.2020 related to Faceless Assessment. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s dashboard would be accessible to both PAG and RAG. iii. DG Systems has enabled dashboards for monitoring of pending FAG B/E, their disposal, and other relevant reports. These dashboards are required to be proactively utilised by the PAG and Principal Commissioner of Customs in charge. The Principal Commissioner in charge shall monitor the disposal of the B/E pending with the PAG and at the stage of examination for their timely disposal and when required, he/she shall co-ordinate with the NAC Commissioners for prompt disposal of pending B/Ds pertaining to the commissionerate. 2.2. Raising of Queries by FAG Officers: i. There is a need to ensure that queries are minimized to the extent absolutely necessary for carrying out the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 Customs Compliance Verification (CCV) stage at the Port of Import. While Appraising/ Assessment officer can make a suitable remark in the system for such verification by the Port of Import, the B/E shall not be kept pending for assessment. The Working Group on Prohibitions/ Restrictions is advised to identify the item wise CCV requirements for uniformity in the FAG and also communicate the same to RMCC for their central enforcement. Once this is done, the Appraising/ Assessment officer would no longer need to insert a remark to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns by RMCC. Thereafter, those cases which are determined for verification under First Check are routed directly to the shed with RMS generated examination orders thus obviating the requirement of a FAG officer at this initial juncture. in the. flow Based on the examination report, the B/E would be assigned to FAG for completion of the assessment. iii. All other instances, including the FOC (Free of Charge) and temporary import consignments, must ordinarily be resorted to only Second Check. However, in the exceptional instance when the FAG has genuine reasons to believe that a First Check examination report is required for completion of assessment i.e., determination of valuation, classification, rate of duty, and other parameters relevant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply in following instances: The self-assessed B/E is verified and found in order and the importer seeks an amendment that may impact the assessment. Once recalled for re-assessment, the B/E would be sent for consideration of the same FAG which had re-assessed the subject B/E previously. The self-assessed B/E is facilitated post which the importer seeks an amendment that may impact the assessment. In such case, the B/E would be sent to the any of the FAG for assessment by the Customs Automated System. The self-assessment made by the importer is questioned by the FAG and after due process, the assessment is changed. In this case the importer may either accept the new assessment or seek an assessment order. In both situations, if the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t either by the beneficiary or by the Participating Government AgencyP'. Likewise, para 3.1 of Circular No.32/2020-Customs, dated 06.07.2020 states: "(i) The document verification by Customs officers at Assessment and Customs Compliance Verification (CCV) stages would normally be based on the documents uploaded in the e-Sanchit, not requiring physical submission of documents. However, if in any exceptional situation the physical submission of documents is required by Customs, for defacement or validation, such submission would be made only at the TSKs. ii. Documents requiring verification during examination for validation with goods would continue to be done during examination, as at present. iii. Suitable procedures are to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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