TaxTMI 
TaxTMI 
2nd phase of All India roll-out of Faceless Assessment
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....of the pan India roll out of Faceless Assessment, in different phases covering other ports and items of import, leading upto this mode of Customs assessment becoming the norm across the country from 3. Board has reviewed the 1 st phase of Faceless Assessment at Bengaluru and Chennai and resolved few technical and administrative issues that arose. Board also noted that on expected lines the Faceless Assessment ushered in a smooth and faster clearance process with uniformity in assessment. Accordingly, Board has decided to begin the 2nd phase of All India roll-out of Faceless Assessment w.e.f. 03.08.2020 by including Delhi and Mumbai Customs Zones and extending the scope of Faceless Assessment at Chennai and Bangalore Customs Zones. Thus, the 2nd phase of Faceless Assessment will cover the following specified Customs Zones and the imports primarily under the specified Chapters of the Customs Tariff Act, 1975:- S.No. Chapter(s) of the Customs Tariff Act, Appraisement Group Customs Zones Remarks 1. 84 5 Bengaluru, Chennai, and Delhi Bengaluru and Chennai Zones were covered in 1st phase. 2. 85 5A Bengaluru, Chennai, and Delhi Delhi Zone is....
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....request for permission under Section 48 of the Customs Act, 1962 shall also be done by the designated proper officers of the port of import. 6. Turant Suvidha Kendra (TSK):- TSK has already been set up in .JNCH vide P.N. No. 82/2020 dated 14.07.2020 with effect from The details of the TSK are as under:- Address E-mail ID EDI Service Centre. Ground Floor, JNCH, Nhava Sheva. Taluka: Uran, Distact: Raigad [email protected] The TSK, already operational at JNCH will also function as TSK for Bills of Entry pertaining to importation at JNPT, which arc allocated by the Customs Automated System to one of the designated faceless Assessment Groups. 6.1 TSK is a dedicated cell manned by Customs officers to cater to following functions: i. Accept Bond or Bank Guarantee (BG) in respect Of import of goods including import related to Export promotion schemes; ii. Carry out any other verifications that may be referred by Assessment Groups; iii. Defacing of documents/ permits licences, wherever required; iv. Debit of documents/ permits/ licences, wherever required; and v. Other functions determined by Commissioner to fac....
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.... the verification; and/or c) get examination and/or testing of goods carried out, for thc determination of duty liability and/or for ensuring the compliance of restriction and prohibition; 7.1.5. Where the Faceless Assessment Group is of the opinion that additional information or documents are required for proceeding with the verification of assessment, the Faceless Assessment Group shall raise query electronically for additional information or scck additional documents, preferably in a consolidated manner, through ICEGATE portal. The importer shall respond to the query electronically and/or provide additional documents through e-Sanchit. After scrutinising the same, the Faceless Assessment Group shall: a) Return the bill of entry to the importer for payment of duty after verification; or b) Not agree with the self-assessment and re-assess the bill of entry. In this case, if the importer does not agree with the re-assessment, the Faceless Assessment Group shall issue a speaking order, as prescribed in Section 17(5) of the Customs Act, 1962 following the procedure referred to in paragraph 7.4 of this instruction. 7.1.6. The Faceless Asses....
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....Section 124 of thc Customs Act, 1962. e) It is clarified that, irrespective of pending verification at Faceless assessment Group, if the importer requests for storage of the imported goods in warehouse pending clearance under Section 49 of the Customs Act, 1962, such request shall be processed by officers of the port or import promptly. 7.1.8. The shed officers at the port of import would carry out the necessary verification or examination or other tasks, as required by the Faceless Assessment Groups or required as per Compulsory Compliance Requirements Of the Risk Management System. 7.1.9. Any time after the bill of entry is returned from Faceless Assessment Groups to the port of import, if the import of goods are found to be subject to some restriction or prohibition or mis- declared, PAG may carry out re-assessment and initiate action as prescribed under section 124 of the Customs Act, 1962, if required. 7.2. Procedure to be Adopted by Faceless Assessment Groups in Exceptional Circumstances. I. In certain exceptional circumstances (listed below) the proper officer of the Faceless Assessment Groups may, with the approval of a senior of....
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....officer, the Faceless Assessment Groups shall pass a speaking order on the re- assessment, within fifteen days from the date Of re-assessment of the bill of entry, as prescribed in section 17(5). II. The Faceless Assessment Groups shall provide an opportunity to be heard to the importer, in accordance with the principles of natural justice, before proceeding with the re-assessment of thc bill of entry. In the event a personal hearing is sought by the importer, the same can be conducted through video conferencing or other reliable technological means at the option of the importer. In this regard, the Board's guidelines vide F.No. 390/ Misc/3/2019- JC dated 27th April 2020 may also be referred to. 7.5. Appellate Proceedings Any appeal against any speaking order on re-assessment passed by Faceless Assessment Groups shall lie before the Commissioner (Appeals) as per Notification No.51 / 2020-Customs (N.T.) dated 05.06.2020. Thus, an appeal against an order passed by the proper officer of the Faceless Assessment Group as per Section 1715) and/or Section 18, would lic with the Commissioner of Customs (Appeals) having jurisdiction over the port of import. ....