TaxTMI 
TaxTMI 
Faceless Assessment- Measures for timely assessment of Bills of Entry and clarification on defacement of physical documents
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....sued by this Commissionerate, Board-s Circular No. 45 2020-Customs dated 12.10.2020 on captioned subject and ICES Advisory No. 38 2020 dated 14.10.2020 on Enhancement in ICES and certain clarification in respect of Faceless Assessment. 2. While the implementation of Faceless Assessment has been largely smooth, some issues have been noticed, which are impacting pace of assessment and clearance of import consignment. As the prompt and timely assessment of Bills of Entry(BoEs) and clearance of imported consignments are key objectives of Turant Customs, these issues have been examined and remedial measures have been identified. Accordingly, the following measures for Faceless Assessment are prescribed: 2.1. The trade is advised to i....
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.... to a query raised by the Customs Officer or otherwise, first step is to upload the document online on e-Sanchit and generate the IRN Number(s); b. next step is to file the amendment to the BOE to add these supporting documents. The amendment can be filed either through Service Centre or online through ICEGATE; The BOE Message Format may be referred to see the online amendment message details, link of which is available on http://w'tvw.icegate.gov.in/Download/BE Message format 2.7 14Sep 2020.pdf; c. the amendment to add supporting documents does not require officer's approval and is auto- approved. Only the deletion of any document requires officer approval like any other amendment; d. in case the addition....
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....claim an exemption or is in possession of some document that requires an element such as freight etc. to be changed. The various scenarios and the prescribed routes for carrying out re-assessment under such scenario shall be as under: a. Scenario 1: Where the amendment is requested before OOC and would impact the assessment: Re-assessment in this scenario would be resorted to only if the BOE has not been given OOC. The request by the importers for those amendments impacting assessment would be sent to FAG for approval and consequent re-assessment (once necessary modifications are made in the ICES). Accordingly, Notification No. 96/2020-Customs dated 12.10.2020 has been issued to enable FAG officers as proper officers under....
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....d after OOC has been given under Section 47 of Customs Act, 1962: This scenario covers situations where re-assessment with or without amendment is to be carried out for any reason after OOC has been given. The same shall be done by respective P AGs of this Commissionerate. Para 3 (ii) of Public Notice No. 36/2020 dated 10.07.2020 issued by this Commissionerate expressly requires submission of original hard copy of a Certificate of origin (COO) for the purpose of defacement/validation. This approach is in line with Operational Certification Procedures for the various Trade agreements notified in terms of Section 5 of the Customs Tariff Act, 1975. It is, therefore, required that original COO certificate is compulsorily requi....