The Central Board of Indirect Taxes and Customs (CBIC) on Thursday notified the second phase of All India roll-out of Faceless Assessment w.e.f. 03-08-2020.
The first phase was begun from June 08, 2020, at Bengaluru and Chennai Customs Zones for items of import primarily covered by Chapters 84 and 85 of the Customs Tariff Act, 1975. It is clarified that the Customs Zones and the imports already covered under the 1st Phase would continue be treated as subsumed under the 2nd phase.
The CBIC has decided to begin the 2nd phase of All India roll-out of Faceless Assessment with effect from August 03, 2020, by including Delhi and Mumbai Customs Zones and extending the scope of Faceless Assessment at Chennai and Bangalore Customs Zones.