Risk Management System in imports enables selective screening and shifts routine assessment to post clearance audit. A centralized Risk Management System will process electronically filed Bills of Entry and IGMs via ICES to determine appraisal, examination or direct release; its directives are binding on field formations unless overridden with written authorization from a jurisdictional Commissioner (not below Addl./Joint Commissioner). Routine concurrent assessment is replaced by selective quality assessment and Post Clearance Compliance Verification, with RMS selecting cleared BEs for audit and auditors issuing consultative letters before formal adjudication.