The Federal Board of Revenue (FBR) has allowed importers to file a review against the orders of Faceless Assessment through the new facility of “Virtual Review Hearings” without physical meetings with the customs department.
According to the customs general order (CGO) number 6 of 2025 issued on Thursday, in exercise of powers conferred by Section 80(6) of the Customs Act 1969, the FBR has directed that henceforth all review hearings shall be carried out in virtual mode. After assigning of GD to AC/DC for the second review in the Allocated GDs folder, he/she shall initially examine the remarks of the trader. In case there is a need to seek further clarification, the AC/DC shall conduct a hearing in a virtual mode.
Under rule 441 of the Customs Rules. 2001, an importer or his authorized agent has the option to file a review if he disagrees with the assessment finalized by the Assessment Officer. Presently, when a second review is filed before the Assistant / Deputy Collector, he/she has the option to call a hearing or request documents. The option to call a hearing requires specifying the location and date /time through the system.
The introduction of the Faceless Assessment in the Centralized Assessment Unit has
eliminated physical interaction between the trader/agent with the Customs authorities to promote transparency, eliminate corruption and facilitate quick disposal of cases. To further enhance the objectives of the faceless assessment system and promote trade facilitation, the hearing mechanism in reviews filed before ACs/DCs is being upgraded by incorporating a Virtual Review Hearing option in WeBOC System.
In case a trader or his representative, duly authorized in this behalf, needs to present the point of view physically, like presenting samples before the AC/DC, the concerned Additional Collector shall allow a physical hearing on a case-by-case basis.
The concerned collectors shall ensure that the offices of the ACs/DCs are well equipped, inter alia, with computers, HD Webcams, speakers, headsets, and high-speed internet connections to ensure smooth hearings in virtual mode, FBR added.