Faceless Assessment: importers must upload legible, linked supporting documents to expedite customs assessment and avoid queries. Faceless Assessment requires importers and customs brokers to upload complete, legible and correctly tagged supporting documents in e-Sanchit at the time of filing the Bill of Entry, including product catalogues, technical write-ups, value-supporting records and applicable compliance certificates. Preferential duty or exemption claims must be supported by origin or concessional documents and statutory conditions satisfied before filing. Specific group-wise and product-specific documents are listed in the Annexure, and additional documents may be requested by the assessing officer as necessary.
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: importers must upload legible, linked supporting documents to expedite customs assessment and avoid queries.
Faceless Assessment requires importers and customs brokers to upload complete, legible and correctly tagged supporting documents in e-Sanchit at the time of filing the Bill of Entry, including product catalogues, technical write-ups, value-supporting records and applicable compliance certificates. Preferential duty or exemption claims must be supported by origin or concessional documents and statutory conditions satisfied before filing. Specific group-wise and product-specific documents are listed in the Annexure, and additional documents may be requested by the assessing officer as necessary.
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