TMI BlogAdvisory to the officers of Faceless Assessment groupX X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In pursuance of Board's Circular 34/2020 - Customs dated 30.07.2020, phase 2 of faceless assessment for Chapter 29 of Appraising Group 2A within the three Mumbai Customs Zones shall begin on 03.08.2020. Board's Instruction no 09/2020 - Customs dated 05.06.2020 has elaborated the procedure to be followed. Commissionerate Import -II of Mumbai Customs Zone I has been nominated as one of the Nodal Commissionerates for monitoring assessments by the Faceless Assessment Group of Chapter 29. 3. As per para 5.1 of the Instruction No.9/2020 dated 05.06.2020, the responsibilities of the Nodal Commissioners, in relation to bills of entry dealt with by a particular Faceless Assessment Group, will include the following: I. Monitor the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pository of all the information relating to the assessment of goods under the particular Chapter. Accordingly, the following instructions are issued to the officers posted in Faceless Assessment Group in Mumbai: i. A virtual dashboard has been provided to the Commissioner and all senior officers of CBIC to monitor expedite clearance of bills of entry by the FAG. All the officers working in FAG are expected to quickly assess the bills of entry and invariably on first come-first served basis. Detailed reasons for keeping any assessment pending beyond five hours should be furnished by the JC in charge to the Commissioner on a daily basis. ii Total compliance to the RMS instructions appearing on the screen of FAG officers is expected. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 DR1 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 Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20. In every case a Bill of Entry has to be returned to PAG, the same shall be done with due approval of Joint Commissioner in file bringing out the reasons for resorting to para no. 5.3.2.1. (a) and (c). In respect of any other exceptional circumstances due approval of Commissioner shall be taken before returning the bill to PAG. xi. A fortnightly report of all such cases where the assessment is referred to PAGS by FAG is to be furnished together with reasons for each Bill of Entry to the Commissioner. xii . FAGs are required to examine the documents uploaded in e-Sanchit properly and may ask for further documents by raising a query in the system. FAG may also raise a query to the importer concerning classification, exemption, or val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 jurisdiction over the port of Import. All subsequent follow up of the dispute shall be under the purview of FAG. xvi. FAG shall create a @gov.in mail id for the FAG Group for all communication. Strict compliance to para 5.1 of instruction no 09/2020 dated 05/06/2020 in respect of exchange of communication is expected. xvii. All communication with the other nodal Commissionerates shall be done with the approval of the Commissioner. xviii. FAG shall report all such cases in which the self-assessment of the bi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
