Correct declaration of imports preserves RMS facilitation; misclassification prompts recall and reassessment of bills of entry. Recall and reassessment procedure is prescribed for Bills of Entry filed under the Risk Management System (RMS) where misclassification or other discrepancies are detected. Officers must report discrepancies to the System Administrator or designated supervisory officers; CHAs or importers may request the Group Deputy/Assistant Commissioner to recall the Bill of Entry for reassessment or examination, with daily written reporting of such recalls through the SIB officer for record. Trade must furnish accurate declarations to benefit from RMS facilitation.
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.
Correct declaration of imports preserves RMS facilitation; misclassification prompts recall and reassessment of bills of entry.
Recall and reassessment procedure is prescribed for Bills of Entry filed under the Risk Management System (RMS) where misclassification or other discrepancies are detected. Officers must report discrepancies to the System Administrator or designated supervisory officers; CHAs or importers may request the Group Deputy/Assistant Commissioner to recall the Bill of Entry for reassessment or examination, with daily written reporting of such recalls through the SIB officer for record. Trade must furnish accurate declarations to benefit from RMS facilitation.
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