TaxTMI 
TaxTMI 
2nd phase of All India roll-out of Faceless Assessment
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....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 Bangalore Customs Zones. Thus, the 2n phase of Faceless Assessment will cover the following specified Customs Zones including Delhi Customs Zone and the imports primarily under the 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 1^st phase. Delhi Zone is newly covered. 3. 85 5A Bengalur....
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....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 VDN has been created which can be 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 7.3 of this Public Notice. Further, the facility to reallocate BES from one officer to another officer is available in the V DN role. d) Examination: As elaborated in the said Instructions, the facele....
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....New Delhi 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; e) Letter of Undertakings; f) SVB Bond; g) Re-expoW Re-import Bond; h) Test Bond; i) Project Import Bond; j) Bond for availing Concessional Duty/ Notification Benefits; k) NB 7. Procedure for Verification of Assessment of Bill of Entry by FAGs : 7.1. Procedure to be adopted in normal course : 7.1.1 The importer shall present Bill of Entry on the Customs Automated System (i.e., ....
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.... 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 paragraph 7.4 of this PN. 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, deface documents, take custody of the document, NOC from PGAs, verification of Country of Origin Certificate etc. Further, it is clarified that, wherever situation warrants that the authenticity of any document submitted through e-Sanchit has to be verified through any external agency, such communication shall be made by the port of import. 7.1.7. Where the FAG is of the opinion that examination and / or testing of goods is required for proper verification of the assessment, based on own assessment or on the request from importer: a) The FAG may order for first check examination or....
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.... 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 VAO/VDC after examination with detailed examination report to effectively assist the FAG in assessment. Similarly, if any Bill of Entry is to be sent back to the assessing Group after second check examination, the same may be marked only to the assessing group at the Port of Import, i.e. APR. 7.2. Procedure to be adopted by Faceless Assessment Groups in Exceptional Circumstances : In certain exceptional circumstances (listed below) the proper officer of the FAGs may, with the approval of a senior officer not below the rank of Joint Commissioner / Additional Commissioner, transfer the Bill of Entry using the Customs Automated System to PAG at the port of import for assessment without completion of verification of assessment. The FAGs may also transfer a Bill of Entry to the PAG in any other exceptional circumstances but in this case, this would be done after due approval from the Principal Commissioner / Commissioner supervising....
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....sment 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 option of the importer. In this regard, the Board's guidelines vide F. No. 390 / Misc / 3 / 2019- JC dated 27.04.2020 and PN No. 21/2020 dated 28.04.2020 issued by this Commissionerate may also be referred to. 7.5. Appellate Proceedings :- Any appeal against any speaking order on re-assessment passed by FAGs 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 FAG (posted either at Bengaluru or Chennai or Delhi), in respect of Bills of Entry entered at ICD Import, Tughlakabad, Delhi, as per Section 17(5) and / or Section 18, would lie with the Commissioner of Customs (Appeals) having jurisdiction over the port of import. 7.6. Review Proceedings :- The review of any speaking order on re-assessment passed by a proper officer of FAGs, under sub-section (2) of Section 129D of the Customs Act, 1962, shall lie with the reviewing authority havin....