Appeals filed in respect of Faceless Assessments

Faceless assessment appeals now vest with local Commissioners of Customs (Appeals) for imports in their jurisdiction despite remote assessors.

Commissioners of Customs (Appeals) are authorised to hear appeals arising from faceless assessments for imports within their territorial jurisdiction even if the faceless assessment officer is located at a different Customs station, as provided by Notification No.85/2020-Customs (N.T.), aligning appellate review with the port of import rather than the assessor's physical location.