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TMI BlogFaceless Assessment - Clarification on the Issues raised by Stakeholders and Mandatory uploading of documents in e-SanchitX X X X Extracts X X X X X X X X Extracts X X X X ..... .12.2020 regarding Faceless Assessment - Clarification on the Issues raised by Stakeholders and ICES Advisory No. 02/2021 dated 14.01.2021 regarding Mandatory uploading of documents in e-Sanchit . 2. Kind reference is invited to Board's earlier Circulars and Instruction on the subject of Faceless Assessment. After a series of consultations with various stakeholders, such as the NACs, trade and industry associations, it is felt that there is a need to further enhance the efficiency of the process involved in Faceless Assessment. With a view to achieve this objective, certain key areas, which require immediate attention, have been identified and the following instructions/guidelines are being hereby issued so as to smoothen the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, with full justification thereof. Needless to say, this approval should be given only as an exception and not as a matter of routine. Pr. Commissioners / Commissioners across the NACs may ensure that minimal queries are raised by the concerned FAGs and may devise their own mechanism to regularly monitor the same, in a manner that needless and repeated queries, which have the effect of delaying assessments, are avoided. iii. Based on the reply to the query, the FAG may either accept the self-assessment or proceed to re-assess the Bill of Entry. iv. While re-assessing the Bill of Entry, it must be ensured that the importer is given an opportunity to justify the self-assessment either in writing or in person through Video Conferenci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n specific to the product and as given in the invoice, trade name or specific product details to be provided (Brand name or model details may be avoided-same needs to be provided separately). iii. Model and Brand Name: Model details and Brand Name may be provided and if the imported goods are unbranded, the text UNBRANDED may be used. iv. Supplier and Manufacturer Details : In cases where duty applicability is based on manufacturers such as Anti-Dumping Duty (ADD), Safeguard Duty (SD) etc, the details of manufacturer may be provided. In case of products attracting ADD, these details would be required to be mandatorily provided. v. Item Qualifiers: Some imported items may have specific distinguishing characteristics or have indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the present, all Bills of Entry with an assessable value of up to Rupees I lakh are assessed only by the Appraising Officers. All Bills of Entry beyond the above threshold , are necessarily subjected to a two-step scrutiny, first by the Appraising Officer and then by the Deputy/Asst. Commissioner of Customs. In order to expedite the assessment process, it has been decided that an enhancement in these long standing prescribed monetary limits would speed-up the assessment process. Accordingly, the Board has decided to enhance the monetary limit of assessment of Bills of Entry by the Appraising Officers. All Bills of Entry with an assessable value of up to ₹ 5 lakh shall be accordingly finally assessed only by the Appraising Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 2607.2016 and No. 38/2016- Cus, dated 22.08.2016, while carrying out such assessments. Board has also observed that suitable templates in the form of Public Notices, issued by major Custom Houses are available in the public domain, so as to serve as a ready reckoner and guidance tool for the Assessing Officers, for assessment of liquid bulk cargo. The same may be incorporated as standard practice by the concerned NACs, with a view to remove any ambiguity in the process to be followed. 3. Reference is also invited to ICES Advisory No. 02/2021 dated 14.01.2021 regarding Mandatory uploading of documents in e-Sanchit 3.1. Mandatory uploading of the documents in e-Sanchit: In terms of the Board Circular No. 55/2020-Customs dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STATEMENT CODE Actual Undertaking UTC, DC007 I/ We the importer of this consignment undertake that the drug/cosmetic packages seal for this item is intact, the packaging is not damaged/broken/destroyed and the content of dru cosmetic has not deteriorated. 4. For the departmental officers, this may be treated as Standing Order. 5. All trade associations / members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members / constituents. 6. The Public Notice (alongwith Annexures A, B-l, B-2, B-3, B-4 I) may be downloaded from the Delhi Customs website www.delhicustoms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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