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T30 EXCISE LAW TIMES [ Vol. 372

and 85 of the Customs Tariff Act, 1975 at these Customs stations, Board has
issued two notifications, as follows :
I. Notification No. 50/2020-Customs (N.T.), dated 5-6-2020
implements Faceless Assessment across different Principal Chief
Commissioner/Chief Commissioner Zones. This notification
enables an assessing officer (proper officer under Sections 17 and
18 of the Customs Act, 1962), who is physically located in a
particular jurisdiction to assess a Bill of Entry pertaining to
imports made at a different Customs station, whenever such a Bill of
Entry has been assigned to him in the Customs Automated system.
However, it is clarified that in the first phase of the rollout, this
notification will be applied only for inter-linking of Bengaluru and
Chennai Customs zones for the purpose of Faceless Assessment.
Thus, w.e.f. 8th June, 2020 the Customs Automated System will
assign the non-facilitated Bills of Entry filed for imports of articles
primarily falling under Chapters 84 and 85 of the Customs Tariff
Act, 1975, at any of the Customs stations at Bengaluru and
Chennai to the officers of the concerned Faceless Assessment
group on a first-cum-first basis for assessment. In other words,
irrespective of whether the goods are imported at any Customs
station falling under the jurisdiction of Bengaluru or Chennai
Customs Zone, the Bills of Entry pertaining primarily to the said
two chapters will be marked by the Customs Automated System
to the nominated Faceless Assessment group for assessment.
II. Notification No. 51/2020-Customs (N.T.), dated 5-6-2020 is issued
for the purpose of empowering the jurisdictional Commissioners
of Customs (Appeals) at Bengaluru and Chennai to take up
appeals filed in respect of Faceless Assessments pertaining to
imports made in their jurisdictions even though the assessing
officer may be located at the other Customs station. To illustrate,
Commissioners of Customs (Appeals) at Bengaluru would decide
appeals filed for imports at Bengaluru though the assessing officer
is located at Chennai. This has been done to ensure the trade is not
put to any hardship and can get their appeals heard locally, as at
present.
4. Further, as one of the main objectives of Faceless Assessment is
speedy and uniform assessment practices, in Phase 1 of Faceless Assessment,
Board hereby nominates Principal Commissioner/Commissioner of Customs,
Bengaluru City, Bengaluru, Principal Commissioner/Commissioner of Customs,
Airport and Air Cargo Complex, Bengaluru, Principal Commissioner/
Commissioner of Customs (II), Chennai and Principal Commissioner/
Commissioner of Customs (VII), Air Cargo Complex Chennai to act as nodal
Commissioners for the purpose of administratively monitoring the assessment
practice in respect of imported goods which are assigned in the Customs Automated
System to the officers of the Faceless Assessment Groups in Bengaluru and Chennai, for
articles primarily falling under Chapters 84 and 85, of the Customs Tariff Act,
1975. The said nodal Commissioners would work in a coordinated manner. This
arrangement would pave the path to establish National Assessment
Commissionerates (NACs) with the mandate to examine the assessment practices

EXCISE LAW TIMES  15th June 2020  64