TaxTMI 
TaxTMI 
1st phase of All India roll-out of Faceless Assessment
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...., the Faceless Assessment is being rolled out in phases and it would be implemented pan India by 31st December 2020. While these instructions are immediately relevant for Bengaluru and Chennai Zones, they would get applied to other Zones as and when these Zones are covered by Faceless Assessment (with suitable modifications that may be warranted). 2. For the roll-out of Faceless Assessment across Bengaluru and Chennai Zones, the Principal Chief Commissioners/Chief Commissioners of Customs, Bengaluru and Chennai Zones are required to put in place the following arrangements in their jurisdiction: I. Faceless Assessment Groups: A Faceless Assessment Group would consist of Appraisers/Superintendents and Assistant Commissioners/Deputy Commissioners for verification of assessment of any bill of entry that is assigned to this group in the Customs Automated System. Thus, two Faceless Assessment Groups, one for Chapter 84 and another for Chapter 85 would need to be established. However, depending on the work load the two Faceless Assessment Groups could also be merged into one. The Faceless Assessment Group for each chapter would thus comprise officers of both Bengaluru and Chennai....
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....r/Chief Commissioner Zones. This notification enables an assessing officer i.e., the proper officer under Sections 17 and 18 of the Customs Act, 1962, who is physically located in a particular jurisdiction to assess a bill of entry pertaining to imports made at a different Customs station/port of import, whenever such a bill of entry has been assigned to him in the Customs Automated System. However, it is clarified that in Phase 1 of the roll-out of Faceless Assessment, this notification will be applied only for inter-linking of Bengaluru and Chennai Customs zones for this purpose. Thus, w.e.f. 8th June, 2020 the Customs Automated System will assign the non-facilitated bills of entry filed for imports of articles primarily falling under Chapters 84 and 85 of the Customs Tariff Act, 1975, at any of the Customs stations/ports of import of Bengaluru and Chennai Customs Zones to the officers of the concerned Faceless Assessment Group for assessment on a first-cum-first basis. In other words, irrespective of whether the goods are imported at any Customs station/port of import falling under the jurisdiction of Bengaluru or Chennai Customs Zone, the bills of entry pertaining to the said t....
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....wing: I. Monitor the assessment practice for uniformity of classification, valuation, exemption benefit and compliance with import policy conditions; II. Ensure that best assessment practices are followed, taking into account international practices; III. Study audit objections and take corrective actions with regard to assessments, wherever necessary and provide inputs to the concerned ports of import; IV. Analyse the RMS facilitated bills of entry pertaining to Chapters falling under their purview and advise the DGARM regarding possible interventions or review of risk parameters; V. Liaise with Principal Commissioner/Commissioner of Customs at ports of import with regard to interpretational issues pertaining to classification, valuation, scope of exemption notifications and trade policy conditions; VI. Interact with their sectoral trade and industry for inputs, as well as to resolve their issues relating to assessment; VII. Function as a knowledge hub or repository for that particular Chapter(s); VIII. Examine the orders/appellate orders in relation to assessment practices pertaining to commodities assigned t....
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....iming duty exemption etc., if required for the consignment, on e-Sanchit. As at present, the selection of a bill of entry for verification of self-assessment shall primarily be on the basis of risk evaluation through appropriate selection criteria. II. In cases, where the importer has prior knowledge that there is a requirement of execution of Bond or Bank guarantee for the assessment of the said bill of entry, such as in the case of a warehouse bill of entry or where the importer has sought provisional assessment or where a claim to any concessional rate of duty or exemption under duty remission/exemption schemes, is subject to filing of Bond/ Bank Guarantee, they should be encouraged to opt for Continuity Bond option, to avoid fresh registration of Bonds every time during filing of bill of entry. III. The bill of entry would be assigned to an officer of the concerned Faceless Assessment Group for verification of assessment purposes by the Customs Automated System. IV. For verification of assessment of the bill of entry, the Faceless Assessment Group may decide to: a) return the bill of entry to the importer for payment of duty after verification on the basis of ....
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....requisite test memo, if ordered by Faceless Assessment Group would lie with the shed officers at the port of import. b) The shed officers/Centralised Cell, as the case may be at the port of import would feed the examination and/or the test report, when it is received from the laboratory, in the system and refer the bill of entry back to Faceless Assessment Group, and thereupon, Faceless Assessment Group shall follow the procedure as laid down in paragraph (IV) to (VI) of 5.3.1, as applicable. c) If the Faceless Assessment Group concludes that the prior testing of goods is going to take considerable time and the bill of entry should be assessed provisionally, they may refer the bill of entry to the PAG at the port of import, following the procedure stipulated in 5.3.2 and clearly specifying the reasons thereof. In such cases, the bill of entry would be assessed by PAG at the port of import, after the receipt of the examination/test report. d) If the imported goods are found to be subject to some restriction or prohibition or mis-declared, on the basis of said test and/or examination report fed by the shed officers at the port of import, the Faceless Assess....
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....e port of import would refer the case to its jurisdictional Special Valuation Branch (SVB) for further investigation. (c) Even after various several electronic query-based interactions with importer, the Faceless Assessment Groups is not able to complete the verification for want of additional documents, test reports etc. 5.3.3. Procedure to be Adopted by Port of Import in Exceptional Circumstances. Notwithstanding anything mentioned above, the Principal Commissioner/Commissioner of Customs at port of import may, at any stage pending at Faceless Assessment Groups, direct the PAG to pull the bill of entry from Faceless Assessment to the PAG in the following situations: a) Where specific alert or intelligence is available pertaining to the said bill of entry or class of bill of entry; and b) Where the Principal Commissioner/Commissioner of Customs has ordered to do so for the reasons to be recorded in writing. Annexures A and B outline the flow of bills of entry covered under Faceless Assessment. 5.4 Speaking Order: I. For any re-assessment done by the Faceless Assessment Group, which is at variance with the self-assessment done by the ....
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....ank guarantee for the same are to be registered with the Turant Suvidha Kendra at the port of import, as referred to in paragraph 5.2.2 of this instruction. II. If the Faceless Assessment Group concludes that the prior testing of goods is going to take considerable time and the bill of entry should be assessed provisionally, they may refer the bill of entry to the PAG at the port of import, following the procedure stipulated in 5.3.2 and clearly specifying the reasons thereof. In such cases, the bill of entry would be assessed by PAG at the port of import, after the receipt of the examination/test report. III. After receipt of the required test reports etc from the shed officers at the port of import, the finalisation of provisional assessment shall be done by the officers of PAG of the port of import. 5.9 Amendment of Bills of Entry I. Directorate General of Systems has enabled a facility whereby requests for amendments can be made online via ICEGATE Portal. II. Once the amendments are filed online, System would queue them before the proper officer of the Faceless Assessment Group if the bill of entry is pending for verification. In all other....
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.... sent by port of import and send back the BE to Faceless Assessment Group with test report. Alternately, can be sent to port of import for provisional assessment 5 First check but for provisional assessment Approved for 1st Check by Faceless Assessment Group but assessment cannot be finalised by Faceless Assessment Group for want of further inputs/ test reports. To be sent to port of import for provisional assessment. ============= Document 1 1 2 Annexure B e-filing of B/E on ICEGATE Self Assessment Confirmed by Faceless Assessment Group Where Re-Assessment to be done System assigns it to the Faceless Group for Assessment 3 T First Check 4 Where Provisional Assessment to be done Assessment finalized by Faceless Assessment Group Query raised by Faceless Assessment Group to importer and replied via ICEGATE If final test/examination report is immediately available BE is sent by FAG to Port of import for 1st check exam and test reports etc If final test/examination report is not available System assigns it to the Faceless Group for ....