The Central Board of Indirect Taxes and Customs (CBIC) has issued the circular prescribing measures for smooth implementation of faceless assessment under customs.
The CBIC has reviewed the implementation of Faceless Assessment. While the implementation has been largely smooth, the 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, the Board prescribes the various measures for Faceless Assessment.
Firstly, while addressing the aspect of Continuous Assessment, the Board said that one of the five Working Groups established under the NACs is responsible for timely assessments including resolving related IT issues.
The Board further said that in the event of increase in the pendency for a particular NAC/FAG, the NAC Commissioners heading this Working Group shall take urgent measures for co-ordination with other NAC Commissioners/DG Systems for early disposal and resolution of the issues.
Secondly, while addressing the aspect of raising of queries by FAG Officers the Board said that the Working Group on Prohibitions/Restrictions are 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 would no longer need to insert a remark to this effect in the system.
Thirdly, while addressing the aspect of resorting to First Checks, the Board said that where an importer requests First Check on a regular basis, the FAG officers and the NAC must take due care that this request is genuine and is not being routinely used to avoid self-assessment.
Fourthly, while addressing the aspect of the role of RMCC/LRM in facilitation the Board clarified that all local alerts shall be reviewed periodically and continued, only if found absolutely necessary. LRM is also advised to use ICES to insert general instructions and Alerts rather than through the RMS.
Fifthly, while addressing the aspect of re-assessment of B/E the Board highlighted three scenarios namely, where the amendment is requested before OOC and would impact the assessment; where the re-assessment is requested before OOC but would not impact the assessment; and Where the re-assessment is requested after OOC has been given under Section 47 of the Customs Act, 1962.
Sixthly, while addressing the aspect of Certificate of Origin the Board said that the field offices must ensure that no physical copy of any supporting document is submitted and every relevant document is submitted only electronically via e-sanchit either by the beneficiary or by the Participating Government Agency.
Lastly, while addressing the aspect of grievance redressal, the Board said that the details of the nodal officer and his/her contact details would be made available through Public Notice and in CBIC website for escalation of any issues including the B/Es in the FA requiring urgent attention. The Principal Commissioner/Commissioner at the Port of Import may further make other necessary internal arrangements for co-ordination at the appropriate levels for early resolution.
“Board expects that the aforementioned measures relating to streamlining the attendance of B/E during holidays, raising of queries, ordering First Check, re-assessment and submission of COO would certainly contribute to a reduction in the time taken for assessment and clearance of goods. It is expected that these measures would be strictly applied by all NACs and all FAGs,” the CBIC in the circular said.Subscribe Taxscan AdFree to view the Judgment