The Central Board of Indirect Taxes and Customs (CBIC) issued the measures for expediting Customs clearances so as to improve in Faceless Assessment.
The CBIC has recently comprehensively reviewed the implementation of Faceless Assessment and deliberated on the further measures required for expediting the pace of assessment and Customs clearance of imported goods. Board finds that by and large the objectives of Faceless Assessment in terms of expeditious assessments, anonymity in assessments, and uniformity in assessments have been met.
However, Board observes that there is even now scope for improvement which would potentially lead to a substantial increase in the pace of assessments and Customs clearance, while further enhancing the uniformity in assessments and anonymity with a view to reducing interface with the trade.
The Board has decided that w.e.f. July 15, 2021, the facilitation level across all Customs stations would be increased to 90% relating to RMD. It is clarified that the element of randomness in the interdiction of any Bill of Entry would be retained by RMS. This measure is expected to enable faster clearance of non-risky imports with an enhanced focus on risky imports so that revenue remains safeguarded. The aforementioned circular stands are modified accordingly.
With a view to facilitating faster decisions and, in turn, faster verification of self-assessment as well as to promote specialization and enhance uniformity in assessment, Board has decided to implement changes in the assessment procedure.
Firstly, the working hours of all FAGs shall be uniform from 10 AM till 8 PM on any working day.
Secondly, NACs and jurisdictional Pr. Commissioners/Commissioners of Customs shall administratively monitor that FAGs communicate the ‘first decision’ on the Bill of Entry within 3 working hours after its allocation.
Thirdly, the total number of queries that can be raised by an Appraising Officer in respect of a Bill of Entry would now be restricted to 3.
The Board has decided to create separate FAGs for certain commodities, which also contribute appreciably to revenue. The new FAGs would become operational from July 15, 2021.
The Board has decided that, as a general principle, all the advanced Bills of Entry that are fully facilitated (do not require assessment &/or examination) would be granted the facility of DPD. It is clarified that this facility is over and above the present system of entity-based DPD extended to AEO clients.
Source : Taxscan
