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<h1>CBIC Circular Enhances Faceless Assessment: Emphasizes Natural Justice, Importer Rights, and Documentation Compliance in e-Sanchit.</h1> The circular from the Central Board of Indirect Taxes & Customs addresses issues in the Faceless Assessment process, identified through stakeholder consultations. It emphasizes adherence to the principles of natural justice during re-assessments and mandates importers be given a chance to present their case. The circular highlights the need for complete descriptions of imported goods and the mandatory uploading of supporting documents in e-Sanchit. It also raises the monetary limit for assessments by Appraising Officers to expedite the process. Additionally, it advises against the First Check System for liquid bulk cargo, recommending a Second Check system instead.