Manual processing restriction limited to exceptional genuine cases; authority vested in Commissioner and withdrawn when EDI feasible. Manual filing and processing of bills of entry and shipping bills is permitted only as an exception when EDI is not feasible; the authority to grant such permission rests solely with the Commissioner of Customs, and any permission must be withdrawn once EDI processing becomes feasible to prevent misuse and protect revenue.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual processing restriction limited to exceptional genuine cases; authority vested in Commissioner and withdrawn when EDI feasible.
Manual filing and processing of bills of entry and shipping bills is permitted only as an exception when EDI is not feasible; the authority to grant such permission rests solely with the Commissioner of Customs, and any permission must be withdrawn once EDI processing becomes feasible to prevent misuse and protect revenue.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
