2/1/2024 0 Comments Faceless cc![]() ![]() Pr.Commissioners / Commissioners across the NACs may ensure that minimal queries are raised by the concerned FAGs and may devise their own mechanism to regularly monitor the same, in a manner that needless and repeated queries, which have the effect of delaying assessments, are avoided. Needless to say, this approval should be given only as an exception and not as a matter of routine. Further, in the event that the officer concerned is required to raise a second (or more) query/ies on the same Bill of Entry, approval shall be taken from the respective Additional Commissioner/Joint Commissioner, with full justification thereof. Also, as far as possible, multiple queries need to be avoided and all the information may be solicited in one-go and not in a piece-meal manner. While raising the query, all the aspects of additional information required for finalisation should be covered and clearly worded. During verification of the assessment, if there are reasons to believe that the self-assessment is not done correctly, or additional details are required to complete the verification, necessary clarifications should be sought from the importer/Customs Broker through the query module of ICES. ![]() In order to lend clarity and streamline this process, the procedure to be adopted by the FAGs for carrying out re-assessment, wherever required, is delineated as follows: It is emphasised that the process of reassessment must be in accordance with the provisions of Sub Sections (4) and (5) of Section 17 of Customs Act, 1962. Such a practice is not in conformity with the provisions of law and needs to be accordingly discontinued, forthwith. With a view to achieve this objective, certain key areas, which require immediate attention, have been identified and the following instructions/ guidelines are being hereby issued so as to smoothen the process of Faceless Assessment by the field formations.Ī) Re-assessment in accordance with the Principles of Natural Justice: Despite several Board instructions on the issue, it has been observed that many a times the importers are not being afforded an opportunity of being heard before re-assessment of the goods. After a series of consultations with various stakeholders, such as the NACs, trade and industry associations, it is felt that there is a need to further enhance the efficiency of the process involved in Faceless Assessment. Kind reference is invited to Board’s earlier Circulars and Instruction on the subject ofĢ. Madam/Sir, Subject: Faceless Assessment- Clarifications on the Issues raised by Stakeholders-reg. New Delhi, dated the 17 th of December, 2020Īll Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),Īll Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,Īll Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),Īll Principal Commissioners/ Commissioners of Customs & Central tax,Īll Principal Director Generals/ Director Generals under CBIC. (Central Board of Indirect Taxes & Customs)
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