TMI BlogFaceless Assessment - Measures for timely assessment of Bills of Entry and clarification on defacement of physical documentsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and remedial measures have been identified. Accordingly, Board prescribes the following measures for Faceless Assessment: 2.1. Continuous Assessment: i. There may be possible delays in assessment when Bills of Entry (B/E) are assigned to FAGs in locations that are on an official holiday or when assessment is to be done on a closed holiday (say, Sunday). Further, time sensitive goods such as life-saving drugs or imports by security/ defence and other Government agencies would require prompt Customs clearance at all times including outside the normal office hours. Hence, it is decided to make all Saturdays (except second Saturday) as working day for all the faceless assessment groups across the country. The intention is not that all FAGs would work on all holidays, but that adequate number of FAG officers should be available, by rotation, so that assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appraising/ Assessing officer is unable to view the document and is thus compelled to raise a query. The trade, therefore, advised to avoid such situation by linking every uploaded document to the relevant B/E. The step by step guide in this regard is available at https: / / www.icegatc.gov.in/Download/ICES_Advisory_35_2020_on_a mendment_and_query_reply_with_supp_docs_v2.pdf iii. Some instances have been noticed, where confirmation of compliance to prohibitions and restrictions are being sought during assessment including submission of certain certificates, details etc. leading to delay in the assessment. It is clarified that the verification of statutory compliances is to be checked only during Customs Compliance Verification (CCV) stage at the Port of Import. While Appraising/ Assessment officer can make a suitable remark in the system for such verification by the Port of Import, the B/E shall not be kept pending for assessment. The Working Group on Prohibitions/ Restrictions is advised to identify the item wise CCV requirements for uniformity in the FAG and also communicate the same to RMCC for their central enforcement. Once this is done, the Appraising/ Assessment officer w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r/ Additional Commissioner in the Customs Automated System. It is clarified that this would include the cases where importer himself requests for First Check. iv. Where an importer requests First Check on a regular basis, the FAG officers must take due care that this request is genuine and is not being routinely used to avoid self-assessment. 2.3. Re-assessment of B/ E: i. Several representations have been received regarding dealing with amendments under section 149 of Customs Act, 1962 and consequent reassessment of B/E, based on the request of the importers to change the elements of assessment. This is typically the case when the importer claims that he has forgotten to claim an exemption or 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: Scenario 1: Where the amendment is requested before OOC and would impact the assessment. Re-assessment in this scenario would be resorted to only if the B/E has not been given OOC. The request by the importers for those amendments impacting assessment would be sent to FAG for approval and con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt document is submitted only electronically via e-sanchit either by the beneficiary or by the Participating Government AgencyP'. Likewise, para 3.1 of Circular No.32/2020-Customs, dated 06.07.2020 states: (i) The document verification by Customs officers at Assessment and Customs Compliance Verification (CCV) stages would normally be based on the documents uploaded in the e-Sanchit, not requiring physical submission of documents. However, if in any exceptional situation the physical submission of documents is required by Customs, for defacement or validation, such submission would be made only at the TSKs. ii. Documents requiring verification during examination for validation with goods would continue to be done during examination, as at present. iii. Suitable procedures are to be devised by concerned officers for handling safe keeping of the documents produced at TSKs. Ideally these documents should also be kept in electronic form. For uniformity, it is instructed to follow directions in Circular No.32/2020-Customs, dated 06.07.2020, which requires submission of original hard copy of a COO. This approach is in line with the Operational Certification Procedures fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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