9911796707
TMI Blog2ndphase of All India roll-out of Faceless AssessmentX X X X Extracts X X X X X X X X Extracts X X X X ..... 1st phase marked the beginning of the pan India roll out of Faceless Assessment, in different phases covering other ports and import of goods. leading upto this mode of Customs 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 Bengaluru Customs Zones. Thus, the 2nd phase of Faceless Assessment will cover the following specified Customs Zones including Delhi Customs Zone and the imports primarily under the following 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. 3. 85 5A Bengaluru, Chennai and Delhi Delhi Zone is newly covered. 4. 86 to 92 5B Bengaluru, Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers Bond Management, OOC Cancellation etc. will continue to be with the port of import only and will not be available in these new roles. These would be handled by PAG. c) Administrator Role: Additionally, a role V DN has been created which has been 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 below. Further, the facility to reallocate Bills of Entry from one officer to another officer is available in the VDN 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 examination will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons : a) Accept Bond or Bank Guarantee (BG) in respect of import of goods including import related to Export promotion schemes; b) Carry out any other verification that may be referred by Assessment Groups; c) Defacing of documents / permits licenses, wherever required; d) Debit of documents / permits / licenses, wherever required; and e) Other functions 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-export / 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, 1 962 and upload supporting documents such as Invoice, Packing List, Bill of Lading, as usual in all the cases and Li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 following the procedure referred to in para 7.4 below. 7.1.6. The FAG 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 documents, NOC from PGAs, verification of Country of Origin Certificate etc. Further, it is clarified that, wherever situation warrants that the authenticity of any document submitted through eeSanchit 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e FAG in assessment. Similarly, if any Bill of Entry is to be sent back to the assessing Group after second check examination, the same may be marked only to the assessing group at the port of import i.e. APR. 7.2. Procedure to be adopted by Faceless Assessment Groups in exceptional circumstances : In certain exceptional circumstances (listed below) the proper officer of the FAGs 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 F AGs 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 circumstances, the reasons for such a transfer shall be duly recorded in the Customs Automated System. However, such cases may be referred to onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Proceedings: Any appeal against any speaking order on re-assessment passed by FAGs 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 FAG (posted either at Bengaluru or Chennai or Delhi), in respect of Bill of Entry entered at ACC (Imports), New Delhi, as per Section 17(5) and / or Section 18, would lie with the Commissioner of Customs (Appeals), Delhi who is 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 F AGs, 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 ACC (Imports), New Delhi being the port of import. 7.7. Demands under Section 28 of the Customs Act, 1962: Issuing of demands under Section 28 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h ICEGATE; and b) All internal communications between the FAGs and the officers at the port of impon or Turant Suvidha Kendra shall be exchanged exclusively via electronic mode. 8. Further, attention is invited to notification No. 63/2020-Customs (N.T.) dated 30.07.2020 empowering the jurisdictional Commissioners of Customs (Appeals) at Bengaluru, Chennai, Delhi and Mumbai to take up appeals filed in respect of Faceless Assessments pertaining to imports made in their jurisdictions even though the assessing officer may be located at the other Customs station. Commissioner of Customs (Appeals) at Delhi would decide appeals filed in respect of Bill of Entry entered at ACC (Imports), New Delhi being the port of import. 9. The procedure prescribed above has come into effect from 03.08.2020 for assessment of goods of Chapter 50 to 71, 84, 85 and 86 to 92 under Appraising Group 3, 5, 5A and 5B respectively. 10. All trade associations / members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members / constituents. 11. For the departmental officers, this may be treated as Standing Order. 12. Difficulties, if ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
