Manual filing of bills of entry limited; system-assigned entry number and mandatory digital duty payment required. Manual filing of bills of entry is allowed only in exceptional cases with Commissioner approval and must be processed through ICES 1.5: Noting Section enters basic particulars and obtains a Job Number, Group AC/DC approves and triggers a system Bill of Entry number, paper assessment is conducted but duty and licence entries are recorded in ICES 1.5, system-generated challans via the electronic gateway are mandatory for payment, and post-clearance details and examination reports must be entered and cross-verified against retained paper copies.