Manual filing and processing of bills of entry - Board Wants Stringent Checks
DRI has detected several cases in which bills of entry/shipping bills were processed manually or manual clearance was allowed on EDI documents. Such cases have indicated the possibility of illegal import / export of restricted / prohibited goods and substantial loss of revenue to the Government exchequer. These cases highlight the high propensity to commit fraud and duty evasion that is associated with the manual processing of documents at any stage in the clearance process.
So, Board has decided that:
++ Only in the rarest of rare and genuine cases manual processing and clearance will be allowed.
++ Data for manual documents is compulsorily entered and transmitted at all locations within the stipulated time period.
++ Facility of manual documentation should be an exception to the rule of EDI processing and should be withdrawn no sooner EDI processing is possible.
++ This authority should be vested in a senior officer of the level of Joint/Additional Commissioner of Customs and it should be closely monitored by the Commissioner of Customs.
++ Data for manual documents should be compulsorily entered and transmitted at all locations within the stipulated time period. For this purpose the Commissioner of Customs shall nominate an officer of the level of Assistant/Deputy Commissioner of Customs to oversee this task and shall closely monitor the same to ensure there is no deficiency in data quality or gap in entry and transmission of data.
++ These instructions to be strictly complied with.
++ Any failure in complying with these instructions will have a revenue angle, and hence inevitable consequences.
CBEC Instructions in F.No.401/81/2011-Cus.III, Dated : May 4, 2011