Manual filing of bills of entry now mandates system job numbers and electronic challans for duty payment via the e payment portal. Permission for manual filing at EDI locations is limited to exceptional cases authorised by the Principal Commissioner; basic BE details must be entered in ICES 1.5 to obtain a system job number, matched with cargo details, approved by Assistant/Deputy Commissioner who records reasons and file reference, and then assigned a system-generated running Bill of Entry number. Paper assessment proceeds quoting that number; duty and licence entries are entered in ICES 1.5, and a system-generated electronic challan (paid via the e-payment portal) is mandatory as manual challans are disallowed.
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 now mandates system job numbers and electronic challans for duty payment via the e payment portal.
Permission for manual filing at EDI locations is limited to exceptional cases authorised by the Principal Commissioner; basic BE details must be entered in ICES 1.5 to obtain a system job number, matched with cargo details, approved by Assistant/Deputy Commissioner who records reasons and file reference, and then assigned a system-generated running Bill of Entry number. Paper assessment proceeds quoting that number; duty and licence entries are entered in ICES 1.5, and a system-generated electronic challan (paid via the e-payment portal) is mandatory as manual challans are disallowed.
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