Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Circulars 2020 Customs Customs - 2020 This
← Previous Next →
  • Login

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Directions issued for Faceless Assessment-Measures for timely assessment of Bills of Entry - Customs - STANDING ORDER No: 35/2020

Extract

..... the pace of assessment and clearances of consignments. As the prompt and timely assessment of Bills of Entry and clearance of imported consignments are key objectives of Turant Customs, these issues have been examined and remedial measures have been identified. Accordingly, Board prescribes the following measures for Faceless Assessment: 2.1. Continuous Assessment: (i) There may be 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) as working day for all the faceless assessment groups across the country. Thus, FAG of Import-I & II Commissionerate shall be working on all Saturday (except second Saturday) of the Month. (ii) The Port of Import should monitor clearance of time-sensitive/urgent consignments such as lifesaving drugs, security/defence related consignments .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Directions issued for Faceless Assessment-Measures for timely assessment of Bills of Entry - Customs

X X   X X   Extracts   X X   X X

..... ription of the commodity, brand name, model and any other specifications essential for the assessment. Further, trade may be asked to upload at the first instance only, supporting documents like product/technical literature and mandatory documents, certificates, which would help avoid queries and delays. It is also noticed that at times, the documents are uploaded on e-Sanchit but are not linked to B/E, leading to a situation where Appraising/Assessing officer is unable to view the document and is thus compelled to raise a query. The trade needs to be advised to avoid such situation by linking every uploaded document to the relevant B/E. (iii) Some instances have been noticed, where confirmation of compliance to prohibitions and restrictions are being sought during assessment including submission of certain certificates, details etc. leading to delay in the assessment. It is clarified that the verification of statutory compliances is to be checked only during Customs Compliance Verification (CCV) stage at the Port of Import. While Appraising/Assessment officer can make a suitable remark in the system for such verification by the Port of Import, the B/E shall not be kept pending for .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Directions issued for Faceless Assessment-Measures for timely assessment of Bills of Entry - Customs

X X   X X   Extracts   X X   X X

..... Where an importer requests First Check on a regular basis, the FAG officers and the NAC must take due care that this request is genuine and is not being routinely used to avoid self-assessment. 2.4. Role of RMCC/LRM in Facilitation: (i) It is observed that, examination orders given by different officers in the same situation areat variance or not clear. It is also seen that at time these examination orders merely duplicate the instruction given by RMCC. The FAG officers shall not duplicate the RMCC instructions, rather only supplement the same to provide additional directions based on local inputs. The Examination orders would be made available shortly through the ICETAB, obviating the need for printing in the paper. Further, the Principal Commissioner/ Commissioner may review the additional directions supplemented by the FAG officers every fortnight, for standardisation across NACs. (ii) To bring uniformity in LRM instructions across the country, to the extent possible, NACs may review the local risk targets related to assessment. Those targets that merit PAN India applicability would be referred to RMCC for examination and further necessary action. The balance targets would be e .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Directions issued for Faceless Assessment-Measures for timely assessment of Bills of Entry - Customs

X X   X X   Extracts   X X   X X

..... ts for amendments like change in details of invoice based on the documentary evidence, short shipments, change in BL/AWB or fulfilment of condition alities 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 becarried out for any reason after OOC has been given. The same shall continue to be done by PAG. 2.6. Certificate of Origin: (i) Board has received feedback that there is need for clarity with respect to requirement of submission of original hard copy of a Certificate of Origin (COO) issued under various Free Trade Agreements. As seen, para 4 of Circular No.42/2019-Customs, dated 29.11.2019 states “the field offices must ensure that no physical copy of any supporting document is submitted and every relevant document is submitted only electronically via e-sanchit either by the beneficiary or by the Participating Government Agency”. Likewise, para 3.1 of Circular No.32/2020-Customs, dated 06.07.2020 states: “( .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Directions issued for Faceless Assessment-Measures for timely assessment of Bills of Entry - Customs

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||