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This user manual, version 1.01 dated February 17, 2025, details the “Process of Re-assessment” functionality on ICEGATE 2.0. It guides importers/IEC holders through creating re-assessment requests for Bills of Entry (BE) and viewing their status. Users access the functionality via their ICEGATE login. The process involves navigating to the Re-assessment cum Refund service, filling out a form with details like BE number and port code, selecting a re-assessment reason, and uploading supporting documents. Upon submission, a Re-assessment Identification Number (RIN) is generated. The dashboard displays the status of requests, which can be “Submitted,” “Approved,” or “Rejected.” Outcomes may include ‘Eligible for Refund’ (requiring a separate refund application) or ‘Challan Generated’ (requiring duty payment). The manual also covers officer-initiated manual re-assessment and provides contact information for the ICEGATE helpdesk.
Process of Re-Assessment On ICEGATE 2.0
User Manual Version 1.01
Dated: 17.2.2025
Page Contents
1. Getting Started.
Welcome to the user manual of ICEGATE 2.0 “Process of Re-assessment” functionality. The manual offers a detailed account of all the features incorporated in the functionality and explains the steps involved in creation and viewing the status of reassessment requests on ICEGATE 2.0.
2. Brief About User Manual.
(a) Purpose:
The user manual is designed to provide a step-by-step illustration of all the steps involved in creating re-assessment requests by importers and viewing the status of requests on ICEGATE 2.0.
(b) Intended Audience:
This user manual is intended for use of importers/ IEC holders who wish to avail Re assessment services on ICEGATE portal. This module will provide online platform to raise requests for initiation of Re-assessments of Bills of entry and view the status of reassessment requests filed on ICEGATE 2.0. The reassessment may result in reduction of duty resulting in consequent refund or enhancement of duty and in that case, challan will be generated for payment by the user.
3. Abbreviations
| Sr. No. | Term/Acronym | Description |
| 1. | CBIC |
|
| 2 | ICEGATE |
|
| 3 | IEC |
|
| 4 | BE |
|
| 5 | RIN |
|
4. Accessing the Functionality.
(a) Importer/ User can access the Reassessment and Customs Duty Refund functionality by logging into ICEGATE Dashboard, by providing ICEGATE ID and Password and clicking on <Login> The ‘User Type’ that needs to be selected shall be ‘ICEGATE User’.
(b) On successful login, the system will display the dashboard of the User.
(c) Go to the Services Widget and select Services >> Re-assessment cum Refund >> Re-assessment cum Refund as shown in the screen below-
(d) On clicking the link above, the user will be redirected to the Reassessment Customs Duty Refund dashboard.
5. Re-Assessment Dashboard.
User can access this dashboard for accessing the form for requesting reassessment of Bill of Entry (BE). The dashboard also provides table wherein the status of previously submitted reassessment request forms can be viewed.
5.1. Creation of New Re-Assessment Request.
The below steps will need to be followed by the user for initiating a re-assessment refund request:
Step 1: Click on the <Create New Re-Assessment Request> button to access the form.
Step 2: On clicking the button above, the reassessment request form will be shown, and the user will have to provide the required details such as Document Type, Document Number (BE Number), Document Date, Port Code, etc. Some of the details will be auto populated depending upon the ICEGATE profile of the user.
Step 3: User will also have to select a reason for re-assessment from the dropdown menu. Reason for Re-assessments are:
(a) Payment of duties and request for closure of proceedings under Section 28(2), 28(6) or 125 of the Customs Act, 1962.
(b) Payment as a result of settlement commission.
(c) Adjudication of cases – finality (including under appeal).
(d) Re-determination of duties under section 149 or 154 of the Customs Act, 1962.
(e) Payment of amount under section 143 for discharge of bonds read with FTP schemes, EOU or IGCR provisions.
(f) Other
Step 4: If user select the option ‘Other’ from the drop-down, user can enter the reason not available in the list:
Step 5: User will have to upload relevant supporting document (s) such as “Invoice”, “Test Report”, “Item Information Material”, and “Other”, User can upload the selected supporting document which should be a digitally signed pdf file having maximum file size up to 1.5 MB.
Step 6: The user can upload more supporting documents (maximum up to 5) by clicking on the “Add More Documents” button.
Step 7: Click on <Submit> button.
Step 8: On submission of the form, the request will be submitted and ICEGATE will generate a unique Re-assessment Identification Number (RIN). The RIN will be displayed on the screen and will also be communicated to the user through email and SMS.
NOTE: Users are advised to avoid filing manual re-assessment through the port officer if the user has already filed an automated assessment from ICEGATE portal or vice-a-versa.
Step 9: The user will be able to download a pdf copy of the raised request by clicking on the “Download Form” link in the Re-assessment dashboard.
5.2. Viewing the Status of Re-Assessment Requests Submitted.
The table in the Re-assessment Dashboard provides status of each re-assessment request form which has been submitted successfully by the user. The ‘Status’ column provides the relevant information about the current status of the request including the type of outcome after completion of re-assessment by the Competent Authority. The status of the reassessment request can be any of the following:
5.2.1. Submitted.
Once the re-assessment request is submitted successfully, the request status will be displayed as “Submitted” until the Competent Authority processes the application.
5.2.2. Approved.
If the Competent Authority approves the re-assessment request, the request status will be shown as “Approved“.
5.2.3. Rejected.
If the Competent Authority rejects the re-assessment request, the request status will be shown as “Rejected“.
After submitting the re-assessment request’s there can be two outcomes in status column:
(i) ‘Eligible for Refund’: In case where the re-assessed duty is less than the initial duty, user has to fill refund form for processing the refund by officer. Users can log in to the ICEGATE portal to submit their refund applications along with the required supporting documents, which are being dealt in a separate user manual for reassessment-based refund.
(ii) ‘Challan Generated’. In case where the re-assessed duty is more than the initial duty, a challan will be generated by ICES application which will reflect on e-payment module of ICEGATE. User has to visit ICEGATE e-Payment module for the completion of the duty payment against the generated challan.
6. Officer Initiated Manual Re-Assessment Requests
The process of re-assessment by the Customs officer on ICES will continue, allowing officers to initiate re-assessment for any Bill of Entry. Any Bill of Entry that undergoes re-assessment initiated by an officer, resulting in a reduction in duty will also be reflected on the ICEGATE portal for refund processing. The refund application will be linked to the ICEGATE ID of the IEC associated with the Re-assessed Bill of Entry. Users can log in to the ICEGATE portal to submit their refund applications along with the required supporting documents, which are being dealt in a separate user manual for reassessment-based refund.
7. Contact Us.
The contact details are as follows:
Pr. ADG, ICEGATE
Director General of Systems & Data Management, CBIC
1st Floor, CR Building, IP Estate,
New Delhi – 110002
Toll Free No: 1800-3010-1000ss
The user can also drop their queries at:
Email: icegatehelpdesk@icegate.gov.in
Source: www.taxguru.in