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        Customs

        Instructions on scrutiny of ex-bond bills of entry in the case of inland bonded warehouses

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        Countersignature requirement for warehouse clearances strengthens scrutiny of high-risk bills and mandates immediate post-audit. Instructions require countersignature by the Assistant Collector for bills of entry in defined risk categories-high-value consignments, first-time products, and bills reassessed by the Superintendent-and mandate immediate post-audit of all ex-bond bills after clearance to strengthen supervisory scrutiny and protect revenue.
                          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.

                                Countersignature requirement for warehouse clearances strengthens scrutiny of high-risk bills and mandates immediate post-audit.

                                Instructions require countersignature by the Assistant Collector for bills of entry in defined risk categories-high-value consignments, first-time products, and bills reassessed by the Superintendent-and mandate immediate post-audit of all ex-bond bills after clearance to strengthen supervisory scrutiny and protect revenue.


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