Page 73 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] DEPARTMENTAL CLARIFICATIONS T39

V. Where the Faceless Assessment Group is of the opinion that
additional information or documents are required for proceeding
with the verification of assessment, the Faceless Assessment
Group shall raise query electronically for additional information
or seek additional documents, preferably in a consolidated
manner, through ICEGATE portal. The importer shall respond to
the query electronically and/or provide additional documents
through e-Sanchit. After scrutinising the same, the Faceless
Assessment Group shall :
(a) Return the bill of entry to the importer for payment of duty
after verification; or
(b) Not agree with the self-assessment and re-assess the bill of
entry. In this case, if the importer does not agree with the re-
assessment, the Faceless Assessment Group shall issue a
speaking order, as prescribed in Section 17(5) of the Customs
Act, 1962 following the procedure referred to in paragraph
5.4 of this instruction.
VI. The Faceless Assessment Group may, whether in course of
accepting the self-assessment or re-assessing the bill of entry,
order for second check examination of the goods including the
directions to the shed officers at the port of import to verify
original documents, deface documents, take custody of the
document, NOC from PGAs, verification of Country of Origin
Certificate etc. Further, it is clarified that, wherever situation
warrants that the authenticity of any document submitted through
e-Sanchit has to be verified through any external agency, such
communication shall be made by the port of import.
VII. Where the Faceless Assessment Group is of the opinion that
examination and/or testing of goods is required for proper
verification of the assessment, based on own assessment or on the
request from importer :
(a) The Faceless Assessment Group may order for first check
examination or testing of the goods with specific directions
or testing parameters to the shed officers at the port of
import. The responsibility for sending the samples to the
appropriate laboratory with the requisite test memo, if
ordered by Faceless Assessment Group would lie with the
shed officers at the port of import.
(b) The shed officers/Centralised Cell, as the case may be at the
port of import would feed the examination and/or the test
report, when it is received from the laboratory, in the system
and refer the bill of entry back to Faceless Assessment
Group, and thereupon, Faceless Assessment Group shall
follow the procedure as laid down in paragraph (IV) to (VI)
of 5.3.1, as applicable.
(c) If the Faceless Assessment Group concludes that the prior
testing of goods is going to take considerable time and the
bill of entry should be assessed provisionally, they may refer
the bill of entry to the PAG at the port of import, following
EXCISE LAW TIMES  15th June 2020  73