CBIC vide its Circular No. 40/2020-Customs dated 04.09.2020 has communicated that the Board has decided to roll out the faceless assessment at an All India level in all ports of import and for all imported goods by 31.10.2020.
The detailed roll-out plan in phases covering different Customs Zones and Chapters of the Customs Tariff Act, 1975, including the existing Phases I and II, has been provided in the said Circular.
Highlights of the Circular regarding faceless assessment
- Board has in this regard decided to constitute total 11 National Assessment Centres (NACs). Each NAC shall be co-convened by the Principal Chief Commissioners / Chief Commissioners of the Zones mentioned in Column 4 of Annexure II of Circular. Further each NAC shall consist of the Principal Commissioners/ Commissioners of Customs from the Zones indicated in Column 3 of Annexure II as a member.
- For each NAC the Principal Chief Commissioners/ Chief Commissioners, having jurisdiction over the Zones, shall nominate a nodal Principal Commissioners/ Commissioners.
- The NACs have a critical role in the successful implementation of Faceless Assessment. In addition to their existing work, the NACs need to work in a coordinated manner to ensure that all assessments are carried out in a timely manner and there is no delay or hold up of the Bills of Entry.The NACs would also examine the assessment practices of imported goods across
Customs stations to bring about uniformity and enhanced quality of assessments.
- Before the rollout of Faceless Assessment, the Nodal Commissioners in the NAC shall co-ordinate to take all measures to ensure that Faceless Assessment is smooth and creates no disruption in the assessment and clearance of goods.
- To ensure smooth implementation of Faceless Assessment & to sensitize both the departmental officers and the trade, Directorate General of Taxpayer Services (DGTS) in coordination with Customs Policy Wing shall organize extensive outreaches via online webinars/ promotional videos etc.
- Jt. Secretary, Customs, (CBIC) would be responsible for coordinating with the NACs in organizing a Conference on Tariff & Other Customs Matters every 6 months to review the functioning of the NACs and FAGs. The Conference would be chaired by Member (Customs).
- Further, Board has issued Notification No.85/2020-Customs (N.T.) dated 04.09.2020 by virtue of which the Commissioners of Customs (Appeals) are empowered take up appeals filed in respect of Faceless Assessments pertaining to imports made in their jurisdictions even though the Faceless Assessment officer may be located at any other Customs station. To illustrate,
Commissioners of Customs (Appeals) at Bengaluru would decide appeals filed for imports at
Bengaluru though the Faceless Assessment officer is located at any other port of the country,
say Delhi.
- All other clarifications and guidelines on Faceless Assessment, as provided vide Circular
No.28/2020-Customs and Instruction No.09/2020-Customs, both dated 05.06.2020 may kindly be referred to.
READ / DOWNLOAD CIRCULAR:
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