Self-assessment obligation: ensure complete e-Sanchit documentation and correct linking to expedite faceless customs assessment and clearance. Importers must self-assess duty liability and furnish complete supporting documents at Bill of Entry filing; to expedite faceless assessment, legible documents must be uploaded to e-Sanchit, correctly linked/tagged with the Bill of Entry IRN, and appropriate document codes selected. Include catalogue/technical write-ups, pictures and specific product parameters for classification; upload evidentiary documents for declared value, exemption claims and statutory certifications (BIS, MTCTE, WPC/ETA, LMPC, EPR, DGFT licenses) before filing. Replies to queries must be specific, exhaustive and reference IRNs; provisional assessments under Section 18 require stated reasons.
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.
Self-assessment obligation: ensure complete e-Sanchit documentation and correct linking to expedite faceless customs assessment and clearance.
Importers must self-assess duty liability and furnish complete supporting documents at Bill of Entry filing; to expedite faceless assessment, legible documents must be uploaded to e-Sanchit, correctly linked/tagged with the Bill of Entry IRN, and appropriate document codes selected. Include catalogue/technical write-ups, pictures and specific product parameters for classification; upload evidentiary documents for declared value, exemption claims and statutory certifications (BIS, MTCTE, WPC/ETA, LMPC, EPR, DGFT licenses) before filing. Replies to queries must be specific, exhaustive and reference IRNs; provisional assessments under Section 18 require stated reasons.
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