https://www.taxtmi.com/circulars?id=64611 Re assessment under the faceless assessment regime must follow the principles of natural justice and Section 17: officers shall solicit comprehensive clarifications via ICES, avoid repeated queries without supervisory approval, and, where re assessment alters classification, valuation or notification applicability, provide the importer an opportunity to be heard in writing or by video conferencing (which may be waived). If the importer does not accept the change, a speaking order must be issued promptly. Supporting documents for exemption or compliance claims must be uploaded in e Sanchit at filing using prescribed document codes. en-us Thu, 17 Dec 2020 00:00:00 +0530 Sat, 19 Dec 2020 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64611 Re assessment under the faceless assessment regime must follow the principles of natural justice and Section 17: officers shall solicit comprehensive clarifications via ICES, avoid repeated queries without supervisory approval, and, where re assessment alters classification, valuation or notification applicability, provide the importer an opportunity to be heard in writing or by video conferencing (which may be waived). If the importer does not accept the change, a speaking order must be issued promptly. Supporting documents for exemption or compliance claims must be uploaded in e Sanchit at filing using prescribed document codes. Circulars Customs Thu, 17 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64611