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officer of Faceless Assessment Groups, under sub-section (2) of Section 129D of
the Customs Act, 1962, shall lie with the reviewing authority having
administrative control over the that proper officer of the Faceless Assessment
Group.
5.7 Demands under Section 28 of the Customs Act, 1962
Issuing of demands under Section 28 of the Customs Act, 1962,
adjudication thereof and handling of audit objections shall be done by the
officers of the port of import. In matters where clarifications and inputs are
required to be given by the Faceless Assessment Groups to port of import in such
matter, the nodal Commissionerates as in para 4 above shall co-ordinate with the
ports of import.
5.8 Provisional Assessment
I. If the requisite approval for provisional assessment as per the
Customs Act, 1962 and departmental guidelines has already been
obtained, the Faceless Assessment Group may assess the bill of
entry provisionally. The bond and bank guarantee for the same
are to be registered with the Turant Suvidha Kendra at the port of
import, as referred to in paragraph 5.2.2 of this instruction.
II. 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 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.
III. After receipt of the required test reports, etc. from the shed officers
at the port of import, the finalisation of provisional assessment
shall be done by the officers of PAG of the port of import.
5.9 Amendment of Bills of Entry
I. Directorate General of Systems has enabled a facility whereby
requests for amendments can be made online via ICEGATE Portal.
II. Once the amendments are filed online, System would queue them
before the proper officer of the Faceless Assessment Group if the
bill of entry is pending for verification. In all other cases, the
request would be queued to the proper officer of the Port
Assessment Group.
III. The facility of online levy of Amendment fees as per Levy of Fees
(Customs Documents) Regulations, 1970 has also been enabled.
The applicable fee would be included in the duty challan for
payment.
IV. Requests for amendments as per Section 149 of the Customs Act,
1962, and requests after the bill of entry has been returned for
payment by the Faceless Assessment Group shall be processed by
the port of import.
5.10 Exchange of communication exclusively by electronic mode and
authentication of electronic records :

EXCISE LAW TIMES  15th June 2020  76