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TMI BlogProcedure for Verification of Assessment of Bill of Entry by Faceless Assessment GroupX X X X Extracts X X X X X X X X Extracts X X X X ..... s may be drawn to the following fields that are available in the electronic Bill of Entry format: * Generic Description: The description in generic text relevant to text provided in the duty exemption notification that is claimed/Anti-Dumping (ADD)/IGST levy, as applicable. * Specific Description: The description 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). * 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. * 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. * Item Qualifiers: Some imported items may have specific distinguishing characteristics or have industry specific names (e.g. scientific names, IUPAC names etc.). These item names or qualifiers may be declared, as applicable. The illustrative l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in respect of delays in the assessment of liquid bulk cargo. One common refrain of the trade here is the unnecessary resort to the First Check System of assessment, in such cases. With respect to import of `liquid bulk cargo`, it is stated that the assessments are to be carried out on a provisional basis. This is primarily on account of the ascertainment of actual imported quantity which is done subsequently. Also, at times, there may be a doubt with respect to the composition, product specification etc. Both these aspects do not warrant a First Check system of assessment. The respective NACs assessing such consignments are advised to ensure that all such consignments are subjected to the Second Check system of assessment, with duty being assessed on a provisional basis. Moreover, the concerned officers in the FAGs and the respective NAC Commissioners may be suitably sensitized to follow Board's Circulars No. 34/2016-Cus, dated 26.07.2016 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 Customs Houses are available in the public domain, so as to serve as a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctional Pr. Commissioner/ Commissioner may permit the officers to work beyond the prescribed time interval of 10 AM to 8 PM by way of issue of local instructions. * NACs and jurisdictional Pr. Commissioners/Commissioners of Customs shall administratively monitor that FAGs communicate the 'first decision' on the Bill of Entry within 3 working hours after its allocation. The first decision could be: a) acceptance of the self-assessment, b) query to the importer or c) a First Check, as may be warranted. * Jurisdictional Pr. Chief/ Chief Commissioners of Customs shall ensure as far as possible that one Appraising Officer is given responsibility of not more than 2 (two) FAGs. The re-organisation within the zones may be undertaken such that assessing officers at the ports with the expertise of the items under a FAG are allotted to that FAG. * The total number of queries which can be raised by an Appraising Officer in respect of a Bill of Entry would now be restricted to 3 (three). Further, such queries can now be raised without seeking approval of the Addl./Joint Commissioner of Customs. * In this regard, considering this limit to the number of queries, Board desires that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the NAC Commissioners heading this Working Group shall take urgent measures for co-ordination with other NAC Commissioners/DG Systems forearly disposal and/or resolution of the issues. x. Submission of original copy of Certificate of Origin: The Board has been receiving feedback that there is a 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 in para 4 of Circular No.42/2019-Customs, dated 29.11.2019, which states that "the field offices must ensure that no physical copy of any supporting document is submitted and every relevant document is submitted only electronically via e-sanchit either by the beneficiary or by the Participating Government Agency". 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 defacem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld also pave the path for incorporating these standard queries in the CCR instructions centrally inserted by RMD. Based on this exercise, the NACs are also requested to have Public Notices/Trade Notices issued by Jurisdictional Principal Commissioners/Commissioners to apprise the trade about the details/information needed for the assessment, thereby obviating the need to raise queries and resultantly reduce the time for clearance. A copy of the Public Notices/Trade Notices should be sent to Joint Secretary, Customs, CBIC. (i) Queries should not be raised in piecemeal manner and to the extent possible multiple and repeat queries are to be avoided. The jurisdictional Principal Commissioners/Commissioners shall regularly monitor and review the queries to ensure this. In this regard reference may also be made to Circular No. 22/2015-Customs, dated 03.09.2015 directing that genuine clarifications sought by officers from importers/exporters are to be raised at one go and not in a piecemeal manner. (ii) Trade needs to be sensitized/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 ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d used machinery/capital goods provided the Inspection/Appraisement report from the country of export is not available in the format prescribed or is not produced at all or is insufficient as per Circular No.07/2020-Customs, dated 05.02.2020. (b) Old and used goods where the examination is essential to determine valuation, classification, and other parameters. This does not include the cases covered under 2nd proviso to Section 46(1) of the Customs Act, 1962. (c) Articles of jewellery, precious metals, imitation jewellery where valuation must be ascertained by a jewellery expert. (d) Cases of re-import of goods under various exemption notification, which requires establishment of identity to the satisfaction of Deputy Commissioner/Assistant Commissioner of Customs. Further, the NAC must review and streamline the examination orders/instructions in cases pertaining to para 2.3 (i) (a) to (d) above, to avoid divergent practices. NACs shall send the compilation of such streamlined orders/Instructions to Joint Secretary (Customs) and the same shall be forwarded to RMCC for incorporating the same as a part of RMS Instructions. On receipt of such compilation, RMCC in co-ordinati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper verification of the assessment, based on own assessment or on the request from importer: xv. Role of RMCC/LRM in Facilitation: Since, examination orders given by different officers in the same situation are at 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. RMCC shall also work towards generation of the centralised examination orders based on various parameters and rollout the same in phases to enhance uniformity. RMCC and the NACs shall co-ordinate for the implementation of the same. To bring uniformity in LRM instructions across the country, to the extent possible, NACs may review the local risk targets related to assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im an exemption or is in possession of some document that requires an element such as freight etc. to be changed. The various scenarios and the prescribed routes for carrying out reassessment are detailed at Sl No. 2.5 of Circular 45/2020 dated 12.10.2020. The Board emphasizes that the process of re-assessment must be in accordance with the provisions of Sub Sections (4) and (5) of Section 17 of Customs Act, 1962. In order to lend clarity and streamline this process, the procedure to be adopted by the FAGs for carrying out re-assessment, wherever required is as as follows: (i) During verification of the assessment, if there are reasons to believe that the self-assessment is not done correctly, or additional details are required to complete the verification, necessary clarifications should be sought from the importer/Customs Broker through the query module of ICES. (ii) While raising the query, all the aspects of additional information required for finalization should be covered and clearly worded. Also, as far as possible, multiple queries need to be avoided and all the information may be solicited in one-go and not in a piece-meal manner. (iii) Pr. Commissioners / Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No.51/2020-Customs (N.T.) dated 05.06.2020. Thus, an appeal against an order passed by the proper officer of the Faceless Assessment Group as per Section 17(5) and/or Section 18, would lie with the Commissioner of Customs (Appeals) having jurisdiction over the port of import. xxii. Review Proceedings: The review of any speaking order on re-assessment passed by a proper officer of Faceless Assessment Groups, under sub-section (2) of Section 129D of the Customs Act, 1962, shall lie with the reviewing authority having administrative control over the that proper officer of the Faceless Assessment Group. xxiii. Demands under Section 28 of the Customs Act, 1962: Issuing of demands under Section 28 of the Customs Act, 1962, adjudication thereof and handling of audit objections shall be done by the officers of the port of import. In matters where clarifications and inputs are required to be given by the Faceless Assessment Groups to port of import in such matter, the nodal Commissionerates as in para 4 above shall co-ordinate with the ports of import. xxiv. Provisional Assessment i. If the requisite approval for provisional assessment as per the Customs Act, 1962 and departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roups may, with the approval of a senior officer not below the rank of Joint Commissioner/Additional Commissioner, transfer the bill of entry using the Customs Automated System to PAG at the port of import for assessment, without completion of verification of assessment. The Faceless Assessment Groups may also transfer a bill of entry to the PAG in any other exceptional circumstances, but in this case, this would be done after due approval from the Commissioner supervising the proper officer. (a) Where the Faceless Assessment Groups has reasons to believe that the imported goods may be liable for confiscation as per the provisions of Section 111 of the Customs Act, 1962. In such circumstance, the reasons for such a transfer shall be duly recorded in the Customs Automated System. However, such cases may be referred to only in genuinely exceptional circumstances. (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 j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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