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    <description>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.</description>
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