TaxTMI 
TaxTMI 
2nd phase of All India roll-out of Faceless Assessment
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....rent phases covering other ports and items of import, leading upto this mode of Customs assessment becoming the norm across the country from 3. Board has reviewed the 1 st phase of Faceless Assessment at Bengaluru and Chennai and resolved few technical and administrative issues that arose. Board also noted that on expected lines the Faceless Assessment ushered in a smooth and faster clearance process with uniformity in assessment. Accordingly, Board has decided to begin the 2nd phase of All India roll-out of Faceless 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 2nd phase of Faceless Assessment will cover the following specified Customs Zones and the imports primarily under the specified Chapters of the Customs Tariff Act, 1975:- S.No. Chapter(s) of the Customs Tariff Act, Appraisement Group Customs Zones Remarks 1. 84 5 Bengaluru, Chennai, and Delhi Bengaluru and Chennai Zones were covered in 1st phase. 2. 85 5A Bengaluru, Chennai, and Delhi Delhi Zone is newly covered. 3. 89 to 92 5B Bengaluru, Chennai, and Delhi Pilot progr....
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....Suvidha Kendra (TSK):- TSK has already been set up in .JNCH vide P.N. No. 82/2020 dated 14.07.2020 with effect from The details of the TSK are as under:- Address E-mail ID EDI Service Centre. Ground Floor, JNCH, Nhava Sheva. Taluka: Uran, Distact: Raigad tsk-jnch@gove.in The TSK, already operational at JNCH will also function as TSK for Bills of Entry pertaining to importation at JNPT, which arc allocated by the Customs Automated System to one of the designated faceless Assessment Groups. 6.1 TSK is a dedicated cell manned by Customs officers to cater to following functions: i. Accept Bond or Bank Guarantee (BG) in respect Of import of goods including import related to Export promotion schemes; ii. Carry out any other verifications that may be referred by Assessment Groups; iii. Defacing of documents/ permits licences, wherever required; iv. Debit of documents/ permits/ licences, wherever required; and v. Other functions determined by Commissioner to facilitate trade. 6.2 All types of bonds will be accepted by TSK such as:- i. Provisional Assessment Bond ii. Warehousing Bond iii. End User Bond iv. No use bond v. Letter of Undertakings vi. SVB Bond ....
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....n of assessment, the Faceless Assessment Group shall raise query electronically for additional information or scck additional documents, preferably in a consolidated manner, through ICEGATE portal. The importer shall respond to the query electronically and/or provide additional documents through e-Sanchit. After scrutinising the same, the Faceless Assessment Group shall: a) Return the bill of entry to the importer for payment of duty after verification; or b) Not agree with the self-assessment and re-assess the bill of entry. In this case, if the importer does not agree with the re-assessment, the Faceless Assessment Group shall issue a speaking order, as prescribed in Section 17(5) of the Customs Act, 1962 following the procedure referred to in paragraph 7.4 of this instruction. 7.1.6. The Faceless Assessment Group may, whether in course of accepting the self- assessment or re-assessing the bill of entry, order for second check examination of the goods including the directions to the shed officers at the port of import to verify original documents, deface documents, take custody of the document, NOC from PGAs, verification of Country of Origin Certificate etc. Further, it is....
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....essary verification or examination or other tasks, as required by the Faceless Assessment Groups or required as per Compulsory Compliance Requirements Of the Risk Management System. 7.1.9. Any time after the bill of entry is returned from Faceless Assessment Groups to the port of import, if the import of goods are found to be subject to some restriction or prohibition or mis- declared, PAG may carry out re-assessment and initiate action as prescribed under section 124 of the Customs Act, 1962, if required. 7.2. Procedure to be Adopted by Faceless Assessment Groups in Exceptional Circumstances. I. In certain exceptional circumstances (listed below) the proper officer of the Faceless Assessment Groups may, with the approval of a senior officer not below the rank of Joint Commissioner/ Additional 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 Faceless Assessment Groups 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 Commissioner supervising the proper o....
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....eo conferencing or other reliable technological means at the option of the importer. In this regard, the Board's guidelines vide F.No. 390/ Misc/3/2019- JC dated 27th April 2020 may also be referred to. 7.5. Appellate Proceedings Any appeal against any speaking order on re-assessment passed by Faceless Assessment Groups shall lie before the Commissioner (Appeals) as per Notification No.51 / 2020-Customs (N.T.) dated 05.06.2020. Thus, an appeal against an order passed by the proper officer of the Faceless Assessment Group as per Section 1715) and/or Section 18, would lic with the Commissioner of Customs (Appeals) 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 Faceless Assessment Groups, under sub-section (2) of Section 129D of the Customs Act, 1962, shall lie with the reviewing authority having administrative control over the that proper officer of the Faceless Assessment Group. 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....