{"id":18194,"date":"2020-10-20T15:13:06","date_gmt":"2020-10-20T09:43:06","guid":{"rendered":"https:\/\/corpbiz.io\/learning\/?p=18194"},"modified":"2020-10-20T15:17:25","modified_gmt":"2020-10-20T09:47:25","slug":"cbic-prescribes-measures-for-timely-assessment-of-bills-of-entry","status":"publish","type":"post","link":"https:\/\/corpbiz.io\/learning\/cbic-prescribes-measures-for-timely-assessment-of-bills-of-entry\/","title":{"rendered":"CBIC Prescribes Measures for timely Assessment of Bills of Entry and Clarification of Faceless Assessment"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The Central Board of Indirect Taxes and Customs has issued the circular prescribing measures for smooth implementation of faceless assessment. While an implementation has been largely smooth, the Board&#8217;s attention has been drawn to some issues impacting the pace of assessment &amp; clearances of consignments. As a prompt and timely assessment of Bills of Entry  and clearance of imported consignments are the objectives of Turant Customs, these issues have been examined and remedial measures have been identified. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Key Highlight on Measures for Timely Assessment<\/h2>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"633\" height=\"385\" src=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/10\/image-74.png\" alt=\"Measures for Timely Assessment\" class=\"wp-image-18195\" srcset=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/10\/image-74.png 633w, https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/10\/image-74-300x182.png 300w\" sizes=\"(max-width: 633px) 100vw, 633px\" \/><\/figure><\/div>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/latest-highlights-on-the-industrial-relations-code-bill-2020\/\">Latest Highlights on the Industrial Relations Code Bill, 2020<\/a><\/mark><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Board has prescribed the various measures for Faceless Assessment<\/h2>\n\n\n\n<ul><li>Firstly, an aspect of Continuous Assessment, the Board stated that one of the <strong><em>5 Working Groups<\/em><\/strong> established under the NACs will be responsible for timely assessments including resolving the issues related to IT field.<\/li><\/ul>\n\n\n\n<p>The Board also stated that in the event of increase in pendency for a particular FAG\/NAC, the NAC Commissioners heading this Working Group must take urgent measures for co-ordination with other NAC Commissioners\/DG Systems for an early disposal &amp; resolution of the issues.<\/p>\n\n\n\n<ul><li>Secondly, an aspect of rising of queries by FAG Officers, the Board has stated that the <strong><em>Working Group<\/em><\/strong><sup><a href=\"https:\/\/en.wikipedia.org\/wiki\/Working_group\"><strong><em>[1]<\/em><\/strong><\/a><\/sup> on Prohibitions &amp; Restrictions are advised to identify the item wise CCV requirements for uniformity in the FAG. It must also communicate the same to RMCC for their central enforcement. Once it is done, the Appraising and Assessment officer must no longer need to insert a remark to this effect in a system.<\/li><\/ul>\n\n\n\n<ul><li>Thirdly, an aspect of resorting to First Checks,\nthe Board stated that when an importer requests First Check on a regular basis,\nthe FAG officers &amp; the NAC has to take due care that for genuine request\nand is not being routinely used to avoid self-assessment.<\/li><\/ul>\n\n\n\n<ul><li>Fourthly, an aspect of the role of RMCC\/LRM in\nfacilitation the Board clarified that all local alerts must be reviewed\nperiodically and continued, only if found absolutely necessary. LRM is also\nadvised to use ICES to insert general instructions and Alerts rather than\nthrough the RMS.<\/li><\/ul>\n\n\n\n<ul><li>Fifthly, an aspect of re-assessment of B\/E the\nBoard highlighted <strong><em>3 scenarios which are<\/em><\/strong>, <\/li><\/ul>\n\n\n\n<ol><li>Where the amendment is requested before OOC &nbsp;can impact the assessment; <\/li><li>Where a re-assessment is requested before OOC but it will not impact the assessment; <\/li><li>Where a re-assessment is requested after OOC has been given under <strong><em>Section<\/em><\/strong> <strong><em>47 of Customs Act, 1962<\/em><\/strong>.<\/li><\/ol>\n\n\n\n<ul><li>Sixthly, an aspect of Certificate of Origin the\nBoard stated that the field offices have to ensure that no physical copy of any\nsupporting document has been submitted. Every relevant document must be\nsubmitted only electronically <strong><em>via e-sanchit<\/em><\/strong> either by beneficiary\nor by Participating Government Agency.&nbsp; <\/li><\/ul>\n\n\n\n<ul><li>Lastly, an aspect of grievance redressal, the\nBoard stated that the details of a nodal officer and the contact details would\nbe made available by Public Notice. In CBIC website for escalation of any\nissues including the B\/Es in FA requiring urgent attention. The Principal\nCommissioner or a Commissioner at the Port of Import can make other necessary\ninternal arrangements further for co-ordination at appropriate levels for early\nresolution. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>The Board expects that the measures relating to streamlining the attendance of B\/E during holidays, ordering First Check, re-assessment, rising of queries, and submission of COO will certainly contribute to a reduction in a time taken for assessment of Bills of Entry and clearance of goods. This is expected that these measures have to be strictly applied by all NACs and all FAGs.<\/p>\n\n\n\n<p class=\"text-left\"><b>Read our article<\/b>:<mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/corpbiz.io\/learning\/code-on-social-security-2020\/\">An Outlook on the Code on Social Security, 2020: Latest<\/a><\/mark><\/p>\n\n\n<a href=\"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/10\/Central-Board-of-Indirect-Taxes-Customs.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">Central-Board-of-Indirect-Taxes-Customs<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Central Board of Indirect Taxes and Customs has issued the circular prescribing measures for smooth implementation of faceless assessment. While an implementation has been largely smooth, the Board&#8217;s attention has been drawn to some issues impacting the pace of assessment &amp; clearances of consignments. As a prompt and timely assessment of Bills of Entry [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":18213,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[153,152],"tags":[1129],"acf":{"service_id":"220"},"authorName":"Soumya Bajpai","authorImageUrl":"https:\/\/corpbiz.io\/learning\/wp-content\/uploads\/2020\/01\/0.jpg","authorDescription":"Soumya has done LLB (Hons) and has a 2+years experience in writing. Her main interest is in reading judgments, new enactments and amendments taking around in law. She always strives to bring the best to work that she does.","postViews":3438,"readingTime":2,"_links":{"self":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/18194"}],"collection":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/comments?post=18194"}],"version-history":[{"count":11,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/18194\/revisions"}],"predecessor-version":[{"id":18219,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/posts\/18194\/revisions\/18219"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media\/18213"}],"wp:attachment":[{"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/media?parent=18194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/categories?post=18194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/corpbiz.io\/learning\/wp-json\/wp\/v2\/tags?post=18194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}