Page 72 - ELT_15th June 2020_VOL 372_Part 6th

T38 EXCISE LAW TIMES [ Vol. 372

merits mention that to begin with each Customs station would set up a Turant
Suvidha Kendra and the Principal Commissioners/Commissioners are advised
to devise suitable procedures for numbering, handling & safekeep of documents
handled in the TSK. Some of the functions to be entrusted to the Turant Suvidha
Kendra are :
I. Accept Bond or Bank Guarantee;
II. Carry out any other verifications that may be referred by the
Faceless Assessment Groups;
III. Defacing of documents/ permits licences, wherever required;
IV. Debit of documents/permits/licences, wherever required; and
V. Other functions determined by Commissioner to facilitate trade.
5.3 Procedure for Verification of Assessment of Bill of Entry by Faceless
Assessment Group :
5.3.1 Procedure to be adopted in normal course :
I. The importer shall present bill of entry on the Customs
Automated System (i.e., ICEGATE portal or ICEGATE)
electronically, as per Section 46 of the Customs Act, 1962 and
upload supporting documents such as Invoice, Packing List, Bill of
Lading, as usual in all the cases, and
License/Authorisation/permission, BIS or other registrations,
Scrips, Equipment Type Approval, Certificate of Origin,
Certificate for claiming duty exemption, etc., if required for the
consignment, on e-Sanchit. As at present, the selection of a bill of
entry for verification of self-assessment shall primarily be on the
basis of risk evaluation through appropriate selection criteria.
II. In cases, where the importer has prior knowledge that there is a
requirement of execution of Bond or Bank guarantee for the
assessment of the said bill of entry, such as in the case of a
warehouse bill of entry or where the importer has sought
provisional assessment or where a claim to any concessional rate
of duty or exemption under duty remission/exemption schemes,
is subject to filing of Bond/ Bank Guarantee, they should be
encouraged to opt for Continuity Bond option, to avoid fresh
registration of Bonds every time during filing of bill of entry.
III. The bill of entry would be assigned to an officer of the concerned
Faceless Assessment Group for verification of assessment
purposes by the Customs Automated System.
IV. For verification of assessment of the bill of entry, the Faceless
Assessment Group may decide to :
(a) return the bill of entry to the importer for payment of duty
after verification on the basis of the declaration made and
documents available in e-Sanchit; or
(b) seek additional information or documents for proceeding
with the verification; and/or
(c) get examination and/or testing of goods carried out, for the
determination of duty liability and/or for ensuring the
compliance of restriction and prohibition;
EXCISE LAW TIMES  15th June 2020  72