The Central Board of Indirect taxes
and Customs (CBIC) have announced a series of measures to address the
grievances of the EXIM Trade like delays in assessment in the three year old
scheme of faceless assessment. The
measures include reorganization of National assessment centers and Faceless
assessment groups which will come into effect from June 15th an official
release issue by CBIC said
Central Board has recently reviewed
the performance of Faceless Assessment and has deliberated upon certain aspects
relating to the functioning and structure of the National Assessment Centers and
Faceless Assessment Groups. The review was in the context fresh measures taken
in relation to Faceless Assessment such as implementation
of Anonymised Escalation Mechanism (AEM). The measures will address
grievances in delays in assessments and implementation of Standard Examination
Orders to enhance uniformity of examinations. Accordingly, it is proposed to
effect changes in the scheme of Faceless Assessment.
The changes made to the
structure of National Assessment Centers include the number of NACs has
been reduced to 8, from the existing 11. This is being by merging chemicals I,
II and III into Chemicals and by merging Automobiles and Instruments and Misc.
products/project imports into Automobiles, Instruments, Misc. products and
Project Imports.
Each of the 8 NACs would now be convened by one Principle.
In alignment with the changes to NAC,
Faceless Assessment Groups (FAG) for different commodities listed in the Column
(2) of the table in annexure to this circular has been identified based on the
imported goods handled by these goods on basis of assessable value. This is
done to further promote specialization.
Except for the changes in the NACs stipulated
in paras above, the Conveners would be responsible for carrying out all the
roles and responsibilities entrusted to Co conveners and outlined in Circular
No.40/2020-Customs dated 04.09.2020.
The changes informed in this circular
would be effective from June 15.and DG Systems would issue suitable advisory in
this regard.