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the procedure stipulated in 5.3.2 and clearly specifying the
reasons thereof. In such cases, the bill of entry would be
assessed by PAG at the port of import, after the receipt of the
examination/test report.
(d) If the imported goods are found to be subject to some
restriction or prohibition or mis-declared, on the basis of said
test and/or examination report fed by the shed officers at the
port of import, the Faceless Assessment Group shall refer the
bill of entry to PAG at the port of import for action including
action under Section 124 of the Customs Act, 1962.
(e) It is clarified that, irrespective of pending verification at
Faceless assessment Group, if the importer requests for
storage of the imported goods in warehouse pending
clearance under Section 49 of the Customs Act, 1962, such
request shall be processed by officers of the port of import
promptly.
VIII. The shed officers at the port of import would carry out the
necessary verification or examination or other tasks, as required
by the Faceless Assessment Groups or required as per
Compulsory Compliance Requirements of the Risk Management
System.
IX. Any time after the bill of entry is returned from Faceless
Assessment Groups to the port of import, if the import of goods
are found to be subject to some restriction or prohibition or mis-
declared, PAG may carry out re-assessment and initiate action as
prescribed under section 124 of the Customs Act, 1962, if required.
5.3.2 Procedure to be Adopted by Faceless Assessment Groups in Exceptional
Circumstances.
I. In certain exceptional circumstances (listed below) the proper
officer of the Faceless Assessment Groups may, with the approval
of a senior officer not below the rank of Joint
Commissioner/Additional Commissioner, transfer the bill of
entry using the Customs Automated System to PAG at the port of
import for assessment, without completion of verification of
assessment. The Faceless Assessment Groups may also transfer a
bill of entry to the PAG in any other exceptional circumstances,
but in this case, this would be done after due approval from the
Commissioner supervising the proper officer.
(a) Where the Faceless Assessment Groups has reasons to
believe that the imported goods may be liable for
confiscation as per the provisions of Section 111 of the
Customs Act, 1962. In such circumstance, the reasons for
such a transfer shall be duly recorded in the Customs
Automated System. However, such cases may be referred to
only in genuinely exceptional circumstances.
(b) In respect of ‘related party’ transactions warranting
investigation by SVB (other than cases that are already
covered by an earlier order of the SVB such as in the case of

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