The Principal Commissioner of Customs (NS-I), Jawaharlal Nehru Custom House (JNCH), Nhava Sheva, has issued Standing Order No. 20/2025 dated 15 December 2025, prescribing a detailed Standard Operating Procedure (SOP) for issuance of speaking orders in cases of re-assessment carried out by Faceless Assessment Groups (FAGs).
The order has been issued to ensure uniformity, transparency and strict adherence to principles of natural justice under the faceless customs assessment regime.
The Standing Order follows reports that in several cases of re-assessment, the mandatory speaking orders under Section 17(5 of the Customs Act, 1962) were either not issued within the prescribed time or importers were not provided an adequate opportunity of being heard. Emphasising procedural fairness, the order seeks to plug these gaps through clearly defined steps and accountability mechanisms.
Reiterating the statutory requirement, the order recalls that under Section 17(5), where a re-assessment is done contrary to the self-assessment of the importer or exporter—and such re-assessment is not accepted in writing—the proper officer is legally bound to pass a speaking order within 15 days from the date of re-assessment of the Bill of Entry or Shipping Bill. Failure to do so, the order notes, undermines transparency and violates principles of natural justice.
Under the SOP, whenever a FAG officer forms a view contrary to the self-assessment, a reasoned query must be issued to the importer, clearly indicating the grounds for the proposed re-assessment. This step is aimed at ensuring that the importer is fully informed of the basis on which the department proposes to differ from the declared assessment.
The SOP also expressly provides importers and Customs Brokers with the option to seek a personal hearing before finalisation of the re-assessment. This option must be clearly indicated in the query communication itself. Where a personal hearing is requested, the FAG officer is required to provide a video-conferencing link or other reliable technological means, in accordance with CBIC instructions permitting virtual hearings.
After completion of the personal hearing and the re-assessment process, the FAG officer must issue a speaking order within 15 days, as mandated by law. Such an order must clearly record the reasons for the decision and deal with the legal and factual submissions made by the importer, ensuring that the order reflects due application of mind.
To address situations of non-compliance, the Standing Order introduces a time-bound escalation mechanism. Where a personal hearing is not granted despite request, or where assessment is completed without granting a hearing or issuing a speaking order, the importer or Customs Broker may escalate the matter to the Joint or Additional Commissioner in charge of the concerned Port Assessment Group (PAG). The senior officer is required to intervene and ensure corrective action within two working days of escalation.
The order further reiterates strict compliance with CBIC Instruction No. 09/2020-Customs dated 5 June 2020 and subsequent instructions dated 21 August 2020, which lay down procedures for passing speaking orders and conducting personal hearings through virtual mode. All officers have been directed to follow these instructions without deviation.
Responsibility for monitoring compliance has been placed on the Joint or Additional Commissioner in charge of each group. Any deviation or non-compliance will be viewed seriously and reported to the jurisdictional Principal Commissioner or Commissioner for administrative action. In addition, the System Manager has been directed to ensure that ICEGATE and ICES platforms provide appropriate options for requesting personal hearings and uploading speaking orders to enhance transparency.
The Standing Order, digitally signed by Shri Yashodhan Arvind Wanage, Principal Commissioner of Customs (NS-I), JNCH, is expected to strengthen procedural safeguards for importers while maintaining the efficiency of the faceless assessment system at India’s largest port complex.
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