Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Faceless Assessment - Measures for timely assessment of Bills of Entry and clarification on defacement of physical documents

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar No.40/2020-Customs dated 04.09.2020 stipulating the rollout schedule for implementation of Faceless Assessment pan India by 31.10.2020. The Board Circulars No. 28/2020-Customs, dated 05.06.2020, No.34/2020-Customs, dated 30.07.2020 as well as Instruction No. 09/2020-Customs, dated 05.06.2020 related to Faceless Assessment may also be referred to. 2. Board has reviewed the implementation of Faccless Assessment. While the implementation has been largely smooth, Board's attention has been drawn to some issues impacting 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... avoiding further queries and delays. It is 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. Hence, trade is advised to avoid such situation and ensure linking every uploaded document to the relevant B/E. The step by step guide in at https://www.icegate.gov.in/Download/ICESAdvisory_352020on_amendment_and_query_reply_with supp_docs_v2.pdf. This Office Public Notice No. 62/2020 this regard is available Dt.12.10.2020 may also be referred in this issue. 5. First Check issue: Upon review of the practice of the FAG officers resorting to First Check, it is clear that this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... letion of assessment i.e., determination of valuation, classification, rate of duty, and other parameters relevant for determination of Customs duty, the same may be ordered only with the approval of Joint Commissioner/Additional Commissioner in the Customs Automated System. It is clarified that this would include the cases where importer himself requests for First Check. 6. Re-aSsessmentof B/E: Importer may seek re-assessment claiming that he has forgotten to claim an exemption or he is in possession of some document that requires an element such as freight etc. to be changed. The various scenarios and the prescribed routes for carrying out reassessment are as follows: (a) Scenario I: Where the amendment is requested before 00C and w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment of conditionalities decided by assessment such as Bond conditions etc. These amendments continue to be approved by PAG. (c) Scenario 3: Where the re-assessment is requested after 00C has been given under Section 47 of the Customs Act, 1962. This scenario covers situations where re-assessment with or without amendment is to be carried out for any reason after 00C has been given. The same shall continue to be done by PAG. The re-assessment being done by Customs officer arising out of various reasons is presently done by the PAG. This practice will continue. 7. 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 Certificat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion Procedures for the various Trade Agreements notified in terms of section 5 of the Customs Tariff Act, 1975. 8. Grievance Redressal: In addition to other functions, Turant Suvidha Kendra (TSK) at the Port of Import would act as Facilitation Helpdesk for any grievance related to clearances of the B/E filed in the port. The list of the TSKs and their email and telephone/ contact details are available at http://www.cbic.gov.in/htdocs-cbec/enquiry-points. To serve as a single point interface for the escalation of any issues including the B/Es in the FA requiring urgent attention, shri. Shiril Saroj, Addl Commissioner, Custom House, Vizag, has been designated as Nodal Officer in the Custom House. He may be contacted by e-mail adc-cusvz .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates