Page 75 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] DEPARTMENTAL CLARIFICATIONS T41

continuing imports which have earlier been taken up for
investigation by the SVB). In this case the port of import
would refer the case to its jurisdictional Special Valuation
Branch (SVB) for further investigation.
(c) Even after various several electronic query-based
interactions with importer, the Faceless Assessment Groups
is not able to complete the verification for want of additional
documents, test reports, etc.
5.3.3 Procedure to be Adopted by Port of Import in Exceptional
Circumstances.
Notwithstanding anything mentioned above, the Principal
Commissioner/Commissioner of Customs at port of import may, at any stage
pending at Faceless Assessment Groups, direct the PAG to pull the bill of entry
from Faceless Assessment to the PAG in the following situations :
(a) Where specific alert or intelligence is available pertaining to the
said bill of entry or class of bill of entry; and
(b) Where the Principal Commissioner/Commissioner of Customs
has ordered to do so for the reasons to be recorded in writing.
Annexures A and B outline the flow of bills of entry covered under Faceless
Assessment.
5.4 Speaking Order :
I. For any re-assessment done by the Faceless Assessment Group,
which is at variance with the self-assessment done by the importer
and in cases other than those where the importer confirms his
acceptance of the said re-assessment electronically in reply to the
query raised by the assessing officer, the Faceless Assessment
Groups shall pass a speaking order on the re-assessment, within
fifteen days from the date of re-assessment of the bill of entry, as
prescribed in section 17(5).
II. The Faceless Assessment Groups shall provide an opportunity to
be heard to the importer, in accordance with the principles of
natural justice, before proceeding with the re-assessment of the
bill of entry. In the event a personal hearing is sought by the
importer, the same can be conducted through video conferencing
or other reliable technological means at the option of the importer.
In this regard, the Board’s guidelines vide F. No.
390/Misc/3/2019-JC, dated 27th April 2020 may also be referred
to.
5.5 Appellate Proceedings
Any appeal against any speaking order on re-assessment passed by
Faceless Assessment Groups shall lie before the Commissioner (Appeals) as per
Notification No. 51/2020-Customs (N.T.) dated 5-6-2020. Thus, an appeal against
an order passed by the proper officer of the Faceless Assessment Group as per
Section 17(5) and/or Section 18, would lie with the Commissioner of Customs
(Appeals) having jurisdiction over the port of import.
5.6 Review Proceedings
The review of any speaking order on re-assessment passed by a proper

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