Faceless assessment in Customs: Pragmatic or Problematic?
- Blog|News|GST & Customs|
- < 1 minute
- By Chetan Kulasri
- |
- Last Updated on 17 February, 2026
Latest from Taxmann
Sakshi Garg – [2022] 134 taxmann.com 201 (Article)
Faceless assessment as the name suggests refers to the method of assessment without direct interaction with the help of technology to ensure speedy processing and standardization. The faceless assessment, initially introduced in 2019 for direct tax, grew to accommodate customs as well.
This article aims to scrutinize the Faceless assessment regime in the domain of customs, which is one of the biggest pillars of international trade while trying to ascertain whether it would be pragmatic or problematic for the taxpayers.
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