TaxTMI 
TaxTMI 
TaxTMI 
2ndphase of All India roll-out of Faceless Assessment
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.... 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. 84 5 Bengaluru, Chennai and Delhi . Bengaluru and Chennai Zones were covered in 1st phas....
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....iled 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 push functionalities should be used only in exceptional scenarios and with due approval of the respective JC/ADC or Principal Commissioner / Commissioner as detailed in para 7.2 and 7....
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....ide 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, wherever required; and e) Other functions determined by Commissioner to facilitate trade. 6.2 All types of bonds will be accepted by TSK such as : a) Provisional Assessment Bond; b) Warehousing Bond; c) End User Bond; d) No use bond; &nbs....
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....bition. 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-assessment, the FAG shall issue a speaking order, as prescribed in Section 17(5) of the Customs Act, 1962 following the procedure referred to in para 7.4 below. 7.1.6. The FAG may, whether in course of accepting the self- assessment or re-assessing the Bill of Entry, order for second check examination of the goods including the directions to the shed officers at the port of import to verify original documents, d....
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....2, 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. 7.1.10. As stated in para 4.4 (d) above, the faceless Bills of Entry after first check examination will come back to the FAG only for completion of assessment. However, any' recall or reassessment after second check assessment will be done only at the port of import. In other words, First Check Bills of Entry of FAG may be marked back only to V AO / V DC after examination with detailed examination report to effectively assist the FAG in assessment. Similarly, if any Bill of ....
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....ry; 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 by the assessing officer, the FAG shall pass a speaking order on the reassessment, within fifteen days from the date of re-assessment of the Bill of Entry, as prescribed in Section 17(5) of the Customs Act, 1962. b) The FAG 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 the 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 &n....
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....ill 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 done by the officers of PAG of the port of import. 7.9. Amendment of Bills of Entry: a) Directorate General of Systems has already enabled a facility whereby requests for amendments can be made online via ICEGATE Portal. b) Once the amendments are filed online, System would queue them before the proper officer of the FAG if the Bill of Entry is pending for verification. In al] other cases, the request would be queued to the proper officer of the PAG. c) The facility of online levy of Amendment fees as per Levy of Fees (Customs Documents) Regulations, 1970 has also been enabled....