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    <description>Faceless Assessment assigns selected Bills of Entry electronically to designated assessment officers, while the Port Assessment Group retains examination, inspection, enforcement-related and other non-assessment functions. Importers file Bills of Entry and supporting documents through ICEGATE and e-Sanchit. The Faceless Assessment Group may accept self-assessment, seek information electronically, order examination or testing, or re-assess the Bill of Entry. A reassessment not accepted by the importer requires a speaking order after an opportunity of hearing. Exceptional cases may be transferred to the port of import, which also handles demands, adjudication, audit objections and finalisation of provisional assessments after testing.</description>
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