TaxTMI 
TaxTMI 
Faceless Assessment – Measures for timely assessment of Bills of Entry and Clarification on defacement of physical documents
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....lar No. 45/2020- Customs dated 12.10.2020 issued vide F. No. 450/26/2019-Cus IV(Pt) on the above mentioned subject. (1) FAG's to work on all Saturday (Except 2^nd Saturday): - CBIC has reviewed the situations regarding possible delays in assessment when Bills of Entry (B/E) are assigned to FAGs in locations that are on an official holiday or when assessment is to be done on a closed holiday (Say, Sunday). Further, time sensitive goods such as life-saving drugs or imports by security/defence and other Government agencies would require prompt Customs clearance at all times including outside the normal office hours. Hence, it is decided to make all Saturdays (except second Saturday) of the month as working day for all the faceless ....
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....ate.gov.in/Download/ICES_Advisory_35_2020_on_amendment_and_query _reply_with_supp_docs_v2.pdf . (4) Resorting to First Check: - 4.1) Upon review of the practice of the FAG officers resorting to First Check, it is clear that this practice needs to be streamlined both for purposes of uniformity across the country and different FAGs and also to address associated delays in assessment. Board has thus identified the following imports/situations where First Check (this term as well as the term Second Check is being used as it is well known in the field and trade) shall ordinarily be resorted to by the FAG officers for carrying out assessment: (a) Old and used machinery/capital goods provided the Inspection/Appraisement report....
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.... dealing with amendments under section 149 of Customs Act, 1962 and consequent reassessment of B/E, based on the request of the importers to change the elements of assessment. This is typically the case when the importer claims that he has forgotten to 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 reassessment as directed by the Board are as follows: 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 B/E has not been given OOC. The request by the importers for those amendments impacting....
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....L/AWB or fulfilment of conditionalities decided by assessment such as Bond conditions etc. These amendments may continue to be approved by PAG. c.) Scenario 3: Where the re-assessment is requested after OOC has been given under Section 47 of the 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 continue to be done by PAG. (7.) Grievance Redressal: (i) In addition to other functions, Turant Suvidha Kendra (TSK) at the Port of Import would act as Facilitation Helpdesk for any grievance related to clearances of the B/E filed in the port. The list of the TSKs and their email and telephone/ con....