Faceless assessment: re assessment requires opportunity to be heard under Section 17 and mandatory e Sanchit uploads. Re assessment under the faceless assessment regime must follow the principles of natural justice and Section 17: officers shall solicit comprehensive clarifications via ICES, avoid repeated queries without supervisory approval, and, where re assessment alters classification, valuation or notification applicability, provide the importer an opportunity to be heard in writing or by video conferencing (which may be waived). If the importer does not accept the change, a speaking order must be issued promptly. Supporting documents for exemption or compliance claims must be uploaded in e Sanchit at filing using prescribed document codes.