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2nd phase of All India roll-out of Faceless Assessment - Customs - PUBLIC NOTICE NO. 37/2020

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..... ustoms 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 1st phase. Delhi Zone is newly covered. 3. 85 5A Bengaluru, Chennai and Delhi 4. 86 to 92 5B Bengaluru, Chennai and Delhi Pilot programme has been running in Delhi Zone since September 2019 and now Bengaluru and Chennai are newly covered. 4. This public notice broadly indicates the workflow in respect of the Bills of Entry .....

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..... ly, 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 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 VAO/VDC after examination with detailed examination report to effectively assist the FAG in .....

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..... 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., ICEGATE portal or ICEGATE) electronically, as per Section 46 or Section 68 of the Customs Act, 1962 and upload supporting documents such as Invoice, Packing List, Bill of Lading, as usual in all the cases, and License/Authorization/ permission, BIS or other registrations, Scrips, Equipment Type Approval, Certificate of Origin, Certificate for claiming duty exemption etc., if required for the consignment, on e-Sanchit. As at present, the selection of a bill of entry for verification of self assessment shall primarily be on the basis of risk evaluation through appropriate selection criteria. 7.1.2. In cases, where the im .....

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..... 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 testing of the goods with specific directions or testing parameters to the shed officers at the port of import. The responsibility for sending the samples to the appropriate laboratory with the requisite test memo, if ordered by FAG, would lie with the shed officers at the port of import. b) The shed officers / Centralised Cell, as the case may be at the port of import would feed the examination and / or the test report, when it is received from the laboratory, in the system and refer the Bill of Entry back to FAG, and there upon, FAG shall follow the procedure as laid down in para 7.1.4 to 7.1.6 above, as applicable. c) If the FAG concludes that the prior testing of goods is going to take considerable time and the Bill of .....

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..... itional 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 the proper officer :- a) Where the FAG has reasons to believe that the imported goods may be liable for confiscation as per the provisions of Section Il I of the Customs Act, 1962. In such circumstance, the reasons for such a transfer shall be duly recorded in the Customs Automated System. However, such cases may be referred to only in genuinely exceptional circumstances. b) In respect of 'related party' transactions warranting investigation by SVB (other than cases that are already covered by an earlier order of the S VB such as in the case of continuing imports which have earlier been taken up for investigation by the SVB). In this case, the port of import would refer the case to its jurisdictional Special Valuation Branch (SVB) for further investigation. c) Even after several electronic query .....

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..... ls) 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 having administrative control over that proper officer of the FAG. In other words, the review section of this Commissionerate shall process every order passed by the proper officer of FAG for decision by the competent authority in all such cases where Bill of Entry has been entered at ICD Import, Tughlakabad, Delhi being the port of import. 7.7. Demands under Section 28 of the Customs Act, 1962 :- Issuing of demands under Section 28 of the Customs Act, 1962, adjudication thereof and handling of audit objections shall be done by the officers of the port of import. In matters where clarifications and inputs are required to be given by the FAGs to port of import in such matter, the nodal officer shall co-ordinate with the ports of import. 7.8. Provisional Assessment :- a) If the requisite approval for provisional assessment as per the Customs Act, 1962 and departmental guidelines has already been obtained, the FAG may assess .....

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