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Turant Customs - All India roll-out of Faceless Assessment - Customs - STANDING ORDER NO. 31/2020

Extract

..... 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 (FAG Sites) in their jurisdiction that will be performing Faceless Assessment for the corresponding group(s) associated with that NAC. An officer order designating the FAG sites and nominating the officers for the Faceless Assessment Group .....

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Turant Customs - All India roll-out of Faceless Assessment - Customs

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..... nt. 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 Service Centre, Ground Floor, JNCH, Nhava Sheva, Taluka: Uran, District: Raigad tsk-jnch@gov.in The TSK, already operational at JNCH will also function as TSK for Bills of Entry pertaining to importation at Nhava Sheva, which are allocated by the Customs Automated System to one .....

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Turant Customs - All India roll-out of Faceless Assessment - Customs

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..... 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 Customs stations to bring about uniformity and enhanced quality of assessments. The important responsibilities of the NACs shall include the following: I. Monitor the assessment practice for enhancing uniformity of classification, valuation, exemption benefit and compliance with import policy conditions. II. Assess the application of Compulsory Compliance Requirements (CCRs) and ensure uniform practices in accordance with the relevant statutes/Legal provisions. III. Study audit objections and take correct .....

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Turant Customs - All India roll-out of Faceless Assessment - Customs

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..... 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 management of alerts undertaken by the NAC. II. Directorate General of Valuation (DGoV) to enhance expertise related to sensitive commodities handled. DGoV shall also appoint nodal person for every NAC for better co-ordination. III. Directorate General of Analytics and Risk Management (DGARM) to provide feedback and enhance risk assessment and accuracy of CCR Instructions. IV. National Academy of Customs and Indirect Taxes (NACIN) to hold capacity building sessions for departmental officers. V. Directorate General of Taxpayer Services (DGTS) to enhance outreach measures to the taxpayers by providing content, faculty for holding webinars, workshops etc. VI. Directorate General of Audit (DG Audit) .....

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Turant Customs - All India roll-out of Faceless Assessment - Customs

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..... em 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, Classification decisions. Classification Opinions available on WCOs open source website. v. The Group has to list out the demands raised under Section 28 against an importer for a product under FAG by DRI or any other agency apart from audit objections on classification, exemptions, etc. relating to the goods covered under the group during the last five years and ensure that the assessment is done after considering the precedents contained in the said cases/audit objections. vi. The FAG has to maintain the Valuation Circulars issued by DGOV in respect of goods covered under the Group and ensure the valuation in line with the alerts issued in this regard. Access to NIDB should be taken by FAG officers and resort to verification of valuation and classification of an imported product in the national impor .....

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Turant Customs - All India roll-out of Faceless Assessment - Customs

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..... l 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 importer, the same may be intimated to the importer by electronic mode and consent of the importer for re-assessment is obtained. If the importer does not agree with the proposed re-assessment, an opportunity shall be given for hearing in the virtual mode as per the Board's instructions vide F.No. 390//Misc/3/2019-1C dated 27.04.2020. A speaking order has to be issued by the FAG within 15 days in terms of Section 17(5) of Customs Act, 1962. xv. The Speaking order orders issued by the FAG shall be subject to review in terms of Section 129D (2) of the Customs Act, 1962. The review section of the office of Commissionerate shall process every order passed by the FAG for decision by the competent authority. If a decision is taken to file an appeal against such speaking order, then the FAG has to file and pursue such appeal, if any, by FAG before the Commissioner (Appeal) having jurisdi .....

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Turant Customs - All India roll-out of Faceless Assessment - Customs

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..... peals) 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 Customs station. To illustrate, Commissioners of Customs (Appeals) at Bengaluru would decide appeals filed for imports at Bengaluru though the Faceless Assessment officer is located at any other port of the country, say Delhi. 8. Detailed instructions/Procedures have been issued vide Public Notice cum Standing Order No.-96/2020 dated 31.07.2020 and 117/2020 dated 12.09.2020 and standing order No. 20/2020 dated 03.08.2020. 9. For ease of reference, workflow of the bill of entry in Faceless Assessment Group (FAG) is attached as annexure A and B to this Standing Order. 10. The procedure to be followed in ICES remains the same as was followed in the pilots for faceless assessment. 11. Faceless Assessment Group consisting of Appraisers/Superintendents and Assistant Commissioner/Deputy Commissioner and other concerned should comply with the above directions and those in the Board’s Instruction No. 09/2020-Customs dated 05.06.2020. In case of any inconsistency between this Standing O .....

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Turant Customs - All India roll-out of Faceless Assessment - Customs

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