Faceless assessment: mandatory e Sanchit document uploads and reassessment must provide opportunity to be heard orally. Re-assessment under faceless assessment must comply with Section 17(4)-(5) of the Customs Act: queries are to be raised via the ICES module, consolidated where possible, and upon re-assessment the importer must be afforded an opportunity to respond in writing or by video conferencing before changes to classification, valuation, or notification applicability are made; if the importer objects, the proper officer must issue a speaking order. Supporting documents for specified tariff items must be mandatorily uploaded in e Sanchit with prescribed document codes and IRN declaration, and BEs lacking required codes will be disallowed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Faceless assessment: mandatory e Sanchit document uploads and reassessment must provide opportunity to be heard orally.
Re-assessment under faceless assessment must comply with Section 17(4)-(5) of the Customs Act: queries are to be raised via the ICES module, consolidated where possible, and upon re-assessment the importer must be afforded an opportunity to respond in writing or by video conferencing before changes to classification, valuation, or notification applicability are made; if the importer objects, the proper officer must issue a speaking order. Supporting documents for specified tariff items must be mandatorily uploaded in e Sanchit with prescribed document codes and IRN declaration, and BEs lacking required codes will be disallowed.
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