Face Saving of Faceless Assessment

·         Only BE above 5 lakhs in FC Mode with 10% Audit

·         National Justice under Sec.17(4) and (5) of CA 1962 to be Followed

·         Full Item Description must detail according to notification

·         Document Code of NTBs Uploaded on e-Sanchit Must

·         Separate Window for Liquid Bulk Cargo

[CBIC Circular No. 55/2020-Customs dated 17 December 2020]