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Clarification on Custom Faceless Assessment on problems raised by Stakeholders issued: CBIC

The Central Board of Indirect Taxes and Customs (CBIC)  issued a clarification on Custom Faceless Assessment on Issues raised by Stakeholders. With the objective to enhance the efficiency of the process involved in Faceless Assessment, CBIC said that certain key areas, which require immediate attention, have been identified and the instructions/ guidelines are being issued so as to smoothen the process of Faceless Assessment by the field formations are as follows:- 

(I) the CBIC with regards to Re-assessment in accordance with the Principles of Natural Justice observed that many times the importers are not being afforded an opportunity of being heard before re-assessment of the goods.

“Such a practice is not in conformity with the provisions of law and needs to be accordingly discontinued, forthwith. It is emphasised that the process of re-assessment must be in accordance with the provisions of Sub Sections (4) and (5) of Section 17 of Customs Act, 1962,” the CBIC said.

(II) with regards to the Complete description of imported goods, the Boards has advised the importers/Customs Brokers to give the complete description of the imported goods while filing the Bill of Entry, in the first instance.

(III) with regards to the Document codes for regular documents to be uploaded in e-Sanchit, the Board has decided that w.e.f. January 15, 2021, supporting documents shall be mandatorily required to be uploaded in e-Sanchit by the importers/Customs Brokers, in such situations.

(IV) with regards to the Enhancement in the monetary limit for assessment by the Appraising Officers, the Board has decided to enhance the monetary limit of assessment of Bills of Entry by the Appraising Officers.

(V) with regards to the assessments in respect of Liquid Bulk Cargo, Board has observed that suitable templates in the form of Public Notices, issued by major Custom Houses are available in the public domain, so as to serve as a ready reckoner and guidance tool for the Assessing Officers, for assessment of liquid bulk cargo.

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