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        Customs

        Implementation of paperless processing under SWIFT - Uploading Supporting Documents

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        Paperless processing under SWIFT: mandatory digital upload of supporting documents before bill of entry filing. Mandatory paperless processing through e SANCHIT requires digital upload of supporting documents via SWIFT before filing a bill of entry; the system will disallow filing unless IRN numbers evidencing prior upload are provided and physical documents will not be accepted, although selected documents may be required in hard copy if queried by the Assessment Group.
                          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.

                                Paperless processing under SWIFT: mandatory digital upload of supporting documents before bill of entry filing.

                                Mandatory paperless processing through e SANCHIT requires digital upload of supporting documents via SWIFT before filing a bill of entry; the system will disallow filing unless IRN numbers evidencing prior upload are provided and physical documents will not be accepted, although selected documents may be required in hard copy if queried by the Assessment Group.


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