TaxTMI 
TaxTMI 
2ndphase of All India roll-out of Faceless Assessment
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....Chennai Customs Zones for import of goods primarily covered by Chapters 84 and 85 of the Customs Tariff Act, 1975. The 1st phase marked the beginning of the pan India roll out of Faceless Assessment, in different phases covering other ports and import of goods. leading upto this mode of Customs assessment becoming the norm across the country from 01.01.2021. Now, Board has decided to begin the 2nd phase of All India roll-out of Faceless 3. Assessment w.e.f. 03.08.2020 by including Delhi and Mumbai Customs Zones and extending the scope of Faceless Assessment at Chennai and Bengaluru Customs Zones. Thus, the 2nd phase of Faceless Assessment will cover the following specified Customs Zones including Delhi Customs Zone and the imports primarily under the following specified Chapters of the Customs Tariff Act, 1975: S.No. Chapter(s) of the Customs Tariff Act, 1975 Appraisement Group Customs Zones Remarks (1) (2) (3) (4) (5) 1. 50 to 71 3 Bengaluru, Chennai and Delhi Pilot programme has been running in Chennai Zone since September 2019 and now Bengaluru and Delhi are newly covered 2.....
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....ar to the existing APR and ACL roles. Query can be raised by FAG and the same can be replied online through ICEGATE and amendments too can be filed online. Amendments filed before the assessment will also come to the FAG officers for approval. Facility of e-Sanchit can be used for submission of all the relevant supporting documents. Functionalities other than assessment like Section 48 approval, Single Window Recall, Leveraging Technology for Serving Taxpayers Bond Management, OOC Cancellation etc. will continue to be with the port of import only and will not be available in these new roles. These would be handled by PAG. c) Administrator Role: Additionally, a role V DN has been created which has been allotted to the JC/ADC in-charge of FAG. The option to push a Bill of Entry from FAG to port of import in exceptional circumstances as given in the Board's Instructions No. 09/2020 dated 05.06.2020 is also available with the V DN role. The option to recall a Bill of Entry from FAG to the port of import is available in the ADN role at the port of import. Both the recall as well as pu....
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.... of the Customs Act, 1962 shall also be done by the designated proper officers of PAG of the POH of import. 6. Turant Suvidha Kendra (TSK) : TSKs have already been set up in ACC (Import), Delhi vide PN No. 52/2020 dated 13.07.2020 with effect from 15.07.2020. The details of the TSKs are as under: S. No. Address Email ID / Phone Number 1. Turant Suvidha Kendra-I (TSK-I), Room No. 149, First Floor, New Customs House, New Delhi- 110037 [email protected] Phone No. 01 1 25656564 Turant Suvidha Kendra-2 (T SK-2), Room No. 29, Ground Floor, Mobile Zone, Import Shed, ACC (Import), New Delhi-110037 [email protected] Phone No. : 01 1 25601132 6.1 TSK is a dedicated cell manned by Customs officers to cater to the following functions : a) Accept Bond or Bank Guarantee (BG) in respect of import of goods including import related to Export promotion schemes; b) Carry out any other verification that may be referred by Assessment Groups; c) Defacing of documents / permits licenses, wherever required; d) Debit of documents / permits / licenses....
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.... for payment of duty after verification on the basis of the declaration made and documents available in e-Sanchit; or b) seek additional information or documents for proceeding with the verification; and/or c) get examination and / or testing of goods carried out, for the determination of duty liability and / or for ensuring the compliance of restriction and prohibition. 7.1.5. Where the FAG is of the opinion that additional information or documents are required for proceeding with the verification of assessment, the FAG shall raise query electronically for information or seek additional documents, preferably in a consolidated manner, additional through ICEGATE portal. The importer shall respond to the query electronically and / or provide additional documents through e-Sanchit. After scrutinizing the same, the FAG 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-asses....
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....n the basis of said test and / or examination report fed by the shed officers at the port of import, the FAG shall refer the bill of entry to PAG at the port of import for action including action under Section 124 of the Customs Act, 1962. e) It is clarified that, irrespective of pending verification at FAG, 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 the officers of PAG at the port of 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 FAG 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 FAG to the port of import, if the import of goods is 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. ....
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....the verification for want of additional documents, test reports etc. 7.3. 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 FAGs, direct the PAG to pull the Bill of Entry from FAG 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. 7.3.1. Annexure "A" and Annexure "B" enclosed herewith outline the flow of Bills of Entry covered under faceless assessment. 7.4. Speaking Order: a) For any re-assessment done by the FAG, which is at variance with the self- assessment done by the importer and in cases other than those where the importer confirms his acceptance of the said reassessment electronically in reply to the query raised....
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.... port of impon in such matter, the nodal officer shall co-ordinate with the port of import. 7.8. Provisional Assessment: a) If the requisite approval for provisional assessment as per the Customs Act, 1962 and departmental guidelines has already been obtained, the FAG may assess the Bill of Entry provisionally. The bond and bank guarantee for the same would be registered with the Turant Suvidha Kendra at the port of import details of which are given in para 6 above. b) If the FAG 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 para 7.2 above 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. c) After receipt of the required test reports etc. from the shed officers at the port of import, the finalisation of provisional assessment shall be....