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Faceless Assessment - Clarification on the Issues raised by Stakeholders and Mandatory uploading of documents in e-Sanchit - Customs - PUBLIC NOTICE No. 04/2021

Extract

..... is invited to Board's earlier Circulars and Instruction on the subject of Faceless Assessment. After a series of consultations with various stakeholders, such as the NACs, trade and industry associations, it is felt that there is a need to further enhance the efficiency of the process involved in Faceless Assessment. With a view to achieve this objective, certain key areas, which require immediate attention, have been identified and the following instructions/guidelines are being hereby issued so as to smoothen the process of Faceless Assessment by the field formations. a) Re-assessment in accordance with the Principles of Natural Justice: It has been observed that many a times the importers are not being afforded an opportunity of bein .....

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Faceless Assessment - Clarification on the Issues raised by Stakeholders and Mandatory uploading of documents in e-Sanchit - Customs

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..... d by the concerned FAGs and may devise their own mechanism to regularly monitor the same, in a manner that needless and repeated queries, which have the effect of delaying assessments, are avoided. iii. Based on the reply to the query, the FAG may either accept the self-assessment or proceed to re-assess the Bill of Entry. iv. While re-assessing the Bill of Entry, it must be ensured that the importer is given an opportunity to justify the self-assessment either in writing or in person through Video Conferencing. The importer, can, if he so desires, waive off this requirement in writing. No re-assessment, which would lead to change in classification, valuation and/or applicability of notification etc, should be carried out, unless an opportu .....

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Faceless Assessment - Clarification on the Issues raised by Stakeholders and Mandatory uploading of documents in e-Sanchit - Customs

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..... may be provided and if the imported goods are unbranded, the text "UNBRANDED" may be used. iv. Supplier and Manufacturer Details : In cases where duty applicability is based on manufacturers such as Anti-Dumping Duty (ADD), Safeguard Duty (SD) etc, the details of manufacturer may be provided. In case of products attracting ADD, these details would be required to be mandatorily provided. v. Item Qualifiers: Some imported items may have specific distinguishing characteristics or have industry specific names (e.g. scientific names, IUPAC names etc.). These item names or qualifiers may be declared, as applicable. The illustrative list of such item qualifiers are at Annexure A. DG Systems, CBIC would shortly issue a detailed advisory f .....

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Faceless Assessment - Clarification on the Issues raised by Stakeholders and Mandatory uploading of documents in e-Sanchit - Customs

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..... Officer and then by the Deputy/Asst. Commissioner of Customs. In order to expedite the assessment process, it has been decided that an enhancement in these long standing prescribed monetary limits would speed-up the assessment process. Accordingly, the Board has decided to enhance the monetary limit of assessment of Bills of Entry by the Appraising Officers. All Bills of Entry with an assessable value of up to ₹ 5 lakh shall be accordingly finally assessed only by the Appraising Officers, w.e.f 21.12.2020. However, the re-assessments of Bills of Entry would continue to be done with the approval of the Assistant/Deputy Commissioner, as is the present practice. In order to assess the impact of this change, the Board has also decided th .....

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Faceless Assessment - Clarification on the Issues raised by Stakeholders and Mandatory uploading of documents in e-Sanchit - Customs

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..... s a ready reckoner and guidance tool for the Assessing Officers, for assessment of liquid bulk cargo. The same may be incorporated as standard practice by the concerned NACs, with a view to remove any ambiguity in the process to be followed. 3. Reference is also invited to ICES Advisory No. 02/2021 dated 14.01.2021 regarding "Mandatory uploading of documents in e-Sanchit" 3.1. Mandatory uploading of the documents in e-Sanchit: In terms of the Board Circular No. 55/2020-Customs dated 17.12.2021, uploading of certain documents in e-Sanchit and declaring their IRN Numbers in the Bill of Entry will become mandatory for certain import items (CTHs) w.e.f. 15.01.2021. In terms of the above Board Circular and further details provided by t .....

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Faceless Assessment - Clarification on the Issues raised by Stakeholders and Mandatory uploading of documents in e-Sanchit - Customs

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