Manual filing of bills of entry requires Commissioner permission and is processed through ICES 1.5 with electronic challan payment. Manual bills of entry are allowed only in exceptional cases with Commissioner permission and are processed using ICES 1.5 amendments. After permission, Appraiser/Group enters specified identifiers and transactional data in MBE role; a Job Number is assigned and linked to IGM where applicable. The Group AC/DC records reasons and approval reference, generates a six-digit running BE number, and after paper assessment enters assessed duty and licences in ICES1.5. Duty challans are generated electronically and paid via ICEGATE; manual challans are disallowed. OOC is recorded in SUP role and remaining details entered in MBE role; copies must be preserved and entries randomly verified.
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 filing of bills of entry requires Commissioner permission and is processed through ICES 1.5 with electronic challan payment.
Manual bills of entry are allowed only in exceptional cases with Commissioner permission and are processed using ICES 1.5 amendments. After permission, Appraiser/Group enters specified identifiers and transactional data in MBE role; a Job Number is assigned and linked to IGM where applicable. The Group AC/DC records reasons and approval reference, generates a six-digit running BE number, and after paper assessment enters assessed duty and licences in ICES1.5. Duty challans are generated electronically and paid via ICEGATE; manual challans are disallowed. OOC is recorded in SUP role and remaining details entered in MBE role; copies must be preserved and entries randomly verified.
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 
