TaxTMI 
TaxTMI 
Turant Customs - All India roll-out of Faceless Assessment
X X X X Extracts X X X X
X X X X Extracts X X X X
....2A) in the following phases - a) phase III on 15.09.2020 for Group 5, 5A, 5B b) phase IV on 01.10.2020 for Group 1, 2G, 2K, 3, 4, 6 c) phase V on 31.10.2020 for Groups 1A, 2, 2B, 2C, 2D, 2E, 2F, 2H, 2I, 2J. Accordingly, the assessment with respect to goods of these Groups imported at Nhava Sheva will get assigned by the Customs Automated System to officers of Faceless Assessment Groups. . 3. The Board's Instruction No 09/2020 - Customs dated 05.06.20 has already elaborated the procedure to be followed. Since different Customs locations across India now become part of the Faceless Assessment as per the roll-out plan, different facets of it in ICES are detailed below: 3.1 Identification of Customs site performing Faceless Assessment within each Zone of a National Assessment Centre (NAC) :- Board has decided to constitute total eleven (11) National Assessment Centres (NACs) for performing Faceless Assessment. The details are mentioned in the Annexure II of the Board's Circular 40/2020 - Customs dated 04.09.2020. As a prerequisite, the Nodal Commissioners from each zone in the respective NAC are required to identify the Customs sites (F....
X X X X Extracts X X X X
X X X X Extracts X X X X
....able in the VDN role. This facility will soon be made available in the VDC role also. 3.5 Examination :- As elaborated in the Board's Instructions, the faceless BEs after First Check examination will come back to the FAG only for completion of assessment. However, any recall or reassessment after Second Check examination, the assessment will be done only at the port of Import. It has been noticed during the pilot run that the BEs are marked by the Examination officers at the Port of Import incorrectly to the Assessment Groups at times. The examination officers in respective Ports of Import should ensure that First Check BEs of FAG are marked back only to respective VAO/VDC after examination with detailed examination report to effectively assist the FAG in assessment. Similarly, if any BE is required to be sent back after Second Check examination, the same may be marked only to the assessment group at the Port of Import, i.e. APR as provided in instructions. 3.6 Turant Suvidha Kendra (TSKs) :- TSK has already been set up in JNCH vide P.N. No. 82/2020 dated 14.07.2020 with effect from 15.07.2020. The details of the TSK are as under:- Address E -mail ID EDI ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Commissioners are administratively responsible for monitoring and ensuring speedy and uniform assessments of the Bills of Entry assigned by the System to the officers of the respective Faceless Assessment Groups specified above in their jurisdiction. For this, the CBIC Circular Nos. 28/2020-Customs dated 05.06.2020, 34/2020-Customs dated 30.07.2020 and 40/2020-Customs dated 04.09.2020, and Instruction No. 09/2020-Customs dated 05.06.2020 provide self-contained guidance which shall be taken as Standing Order for the officers concerned including in the Faceless Assessment Groups which would consist of Appraisers / Superintendents and Assistant / Deputy Commissioner and be supervised by Joint / Additional Commissioner under the overall control and monitoring of the Commissioner. 4.1 Responsibilities of NAC: The NACs have a critical role in the successful implementation of Faceless Assessment. In addition to their existing work, the NACs need to work in a coordinated manner to ensure that all assessments are carried out in a timely manner and there is no delay or hold up of the Bills of Entry. The NACs would also examine the assessment practices of imported goods across Custo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s of the FAG in a particular location. This could be done by having this work done at multiple locations. II. Daily Web meeting - The Working Groups may virtually meet for a short duration every day at a scheduled time to review timeliness of assessment, identify bottlenecks and take measures to remove difficulties. The link shall be made available to the Chairman, Member Customs, Zonal Member(s) and Joint Secretary (Customs), CBIC and the Co-convenors of concerned NAC, to enable participation in the online meeting room. III. Weekly web meeting - The Working Groups may have a web meeting for a short duration once a week at a scheduled time to review classification, valuation, exemption notifications, prohibitions and restrictions in order to identify divergent practices and ensure uniformity. IV. Monthly web meeting by Co-convenors: The Co-convenors of the NAC shall have a web meeting, at least once in a month to review the functioning of the NACs. 4.3 Co-ordination of NACs with Other Directorates: NACs shall also coordinate with: I. Directorate of Revenue Intelligence (DRI) and Directorate General of GST Intelligence (DGGI) related to m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng with full details about it to ensure proper classification and eligibility for notification benefit. Complete details about the product including capacity/ratings of imported goods alongwith specific brand name etc. should be declared. These are just indicative aspects of a description and officers shall encourage importers and Customs Brokers to properly declare every item in the Bill of entry in consonance with the CTH, end use and the exemption notification claimed. if any. Officers shall keep track of all such instances where in the descriptions are falling short of the requirements and report the same for issuing a monthly bulletin advising the importer and Customs brokers to provide complete descriptions in the future, failing which necessary action can be initiated against them under the Custom Act,1962. iv. The officers shall study the present assessment practice concerning major commodities in the Groups being imported at customs station and being assessed by them as FAG Officers, and ensure uniformity in classification, valuation, exemption benefit, and compliance with import policy conditions. The FAG Officers shall make use of WCO Explanatory Notes, Classifi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....essment is referred to PAGs by FAG is to be furnished together with reasons for each Bill of Entry to the Commissioner. xii. FAGs are required to examine the documents uploaded in e-Sanchit properly and may ask for further documents by raising a query in the system. FAG may also raise a query to the importer concerning classification, exemption, or valuation. However, routine queries and piecemeal queries should be avoided. A query should be specific, unambiguous and genuine. xiii. FAG officers may order first check examination to ascertain the classification, exemption claimed, or for any other reason. But as far as practicable first check examination be avoided. Specific instructions shall be given for examination in the second check procedure specifying that if the goods are not conforming to parameters ordered for examination, the shed may mark the Bill of Entry back to FAG. Wherever testing is required for assessment, FAG shall give complete details of parameters to be checked in the examination order so as to enable the shed officers in preparation of appropriate test memo. xiv. Wherever the FAG does not agree with the self-assessment made by the im....
X X X X Extracts X X X X
X X X X Extracts X X X X
....fficers may be taken into consideration for such identification. II. Nominate sufficient number of officers for the Faceless Assessment. The officers should be more than two at all levels, to ensure availability. To the extent possible, dedicated team of officers may be posted to the Faceless Assessment Groups. III. Identify variations, if any, in assessment practices and harmonise them for application across FAGs. IV. Take into account audit objections, judicial and quasi-judicial decisions accepted by the Department relating to the assessment of the goods to be handled by the Faceless Assessment Groups under the concerned NAC and circulate among the FAGs for uniformity of assessment. V. Organize training on roles and functionalities in ICES related to Faceless Assessment including MIS Reports and Dashboards. 7. Further, Board has issued Notification No.85/2020-Customs (N.T.) dated 04.09.2020 by virtue of which the Commissioners of Customs (Appeals) are empowered to take up appeals filed in respect of Faceless Assessments pertaining to imports made in their jurisdictions even though the Faceless Assessment officer may be located at any other ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly, can be sent to port of import 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 2 1 Self Assessment Confirmed by Faceless Assessment Group Annexure B Where Re-Assessment to be done e-filing of B/E on ICEGATE System assigns it to the Faceless Group for Assessment First Check Where Provisional Assessment to be done Assessinent finalized by Faceless Assessment Group *Sent to Port of Import for examination and customs clearance Query raised by Faceless Assessment Group to importer and replied via ICEGATE Re-Assessment completed by FAG. Section 17(5) of customs act to be followed, if required If final test/examination report is immediately available BE marked by Port of Import to Faceless Assessment group & gets assigned by the system to the same officer of Faceless Assessment Group If first check report is sufficient for....