Page 71 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] DEPARTMENTAL CLARIFICATIONS T37

suggest measures to bring about uniformity and enhanced quality of
assessments. The NACs would be put in place as and when the Faceless
Assessment is rolled out in phases across the country.
5. For better clarity and guidance, the procedural details of the Faceless
Assessment scheme are explained as follows -
5.1 Responsibilities of the Nodal Commissioners :
5.1.1 The responsibilities of the Nodal Commissioners, in relation to
bills of entry dealt with by a particular Faceless Assessment Group, will include
the following :
I. Monitor the assessment practice for uniformity of classification,
valuation, exemption benefit and compliance with import policy
conditions;
II. Ensure that best assessment practices are followed, taking into
account international practices;
III. Study audit objections and take corrective actions with regard to
assessments, wherever necessary and provide inputs to the
concerned ports of import;
IV. Analyse the RMS facilitated bills of entry pertaining to Chapters
falling under their purview and advise the DGARM regarding
possible interventions or review of risk parameters;
V. Liaise with Principal Commissioner/Commissioner of Customs at
ports of import with regard to interpretational issues pertaining to
classification, valuation, scope of exemption notifications and
trade policy conditions;
VI. Interact with their sectoral trade and industry for inputs, as well
as to resolve their issues relating to assessment;
VII. Function as a knowledge hub or repository for that particular
Chapter(s);
VIII. Examine the orders/appellate orders in relation to assessment
practices pertaining to commodities assigned to each Faceless
Assessment Group and provide inputs to the Commissionerates
for reviewing of such orders so that uniformity of assessment
orders could be upheld at legal forums.
5.2 Responsibilities of the Port of Import :
5.2.1 The ports of import would continue to have the Port Assessment
Group(s) to cater to all other functions pertaining to the bills of entry which are
not marked to the Faceless Assessment Group by the Customs Automated
System, including the cases referred by the Faceless Assessment Group to the
Customs station of import for any reason. In addition, the port of import would
continue to be responsible for handling the examination/inspection of goods and
all other functions other than assessment. The request for waiver of fee for late
filing of bill of entry, request in relation to Section 49 of the Customs Act, 1962,
request for permission under Section 48 of the Customs Act, 1962 shall also be
done by the designated proper officers of the port of import.
5.2.2 The Commissionerate having jurisdiction over port of import
would set up a Turant Suvidha Kendra for facilitating Customs clearances. It
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