Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
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Instruction
New Delhi, dated 7th April, 2014
To,
All Chief Commissioners of Customs/Customs (Preventive)
All Chief Commissioners of Customs and Central Excise
All Commissioners of Customs/Customs (Preventive)
All Commissioners of Customs and Central Excise
All Director Generals under CBEC
Sir/Madam,
Subject: Manual filing and processing of Bills of Entry / Shipping Bills
– stringent checks required to prevent misuse – regarding.
Attention is invited to Board’s
instructions of even no. dated
04.05.2011, read with
Corrigendum dated 12.05.2011 on the subject mentioned
above.
- As per the referred instruction, the Board had taken a serious note of the
possibility of misuse of the facility of manual filing and processing of
import/export documents, which was being allowed by the field formations.
Accordingly, it had been instructed that this should not be allowed except in
exceptional and genuine cases where the electronic filing and processing of
import/export documents is not feasible. Moreover, it was pointed out that in
terms of Sections 46 and 50 of the Customs Act, 1962, the authority to allow
manual filing and processing of documents rests with the Commissioner of Customs
only. It is, however, noticed that despite this strict instruction, some field
formations particularly vulnerable outlying CFSs/ ICDs are still routinely
allowing importers/exporters to file the documents manually. This violation of
the Board’s instruction is not acceptable.
- The Board hereby directs that the facility of manual filing and processing of
import/export documents shall be permitted by the Commissioner of Customs
strictly in accordance with the legal provisions, read with Board’s instructions
on the subject. It shall be the responsibility of the supervisory officers to
ensure without fail that these instructions are adhered to by all concerned.
Yours faithfully
(R.P.Singh)
Director (Customs)
F. No. 401/81/2011-Cus.III