Kachcha Bill of Entry procedure standardises electronic filing, system appraisement, mandatory online duty payment, and audited direct-delivery clearance. Processing of Kachcha Bill of Entry (KBE) at ACC Bengaluru standardises electronic filing for specified direct-delivery consignments; KBEs are filed as prior-entry Bills of Entry, system-appraised on importer-declared contents, and generate an automatic duty challan requiring online payment before out-of-charge. IFOs perform examination after entering IGM and flight details; packages are scanned and a five percent random sample physically examined with results entered into the EDI. The Transhipment Superintendent grants out-of-charge only after documentary verification and compliance with certificates/NOCs. Night-time manual releases on hardcopy NOCs must be regularised next day. All KBEs are audited within seven days and duties short-levied must be immediately recovered.
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Provisions expressly mentioned in the judgment/order text.
Kachcha Bill of Entry procedure standardises electronic filing, system appraisement, mandatory online duty payment, and audited direct-delivery clearance.
Processing of Kachcha Bill of Entry (KBE) at ACC Bengaluru standardises electronic filing for specified direct-delivery consignments; KBEs are filed as prior-entry Bills of Entry, system-appraised on importer-declared contents, and generate an automatic duty challan requiring online payment before out-of-charge. IFOs perform examination after entering IGM and flight details; packages are scanned and a five percent random sample physically examined with results entered into the EDI. The Transhipment Superintendent grants out-of-charge only after documentary verification and compliance with certificates/NOCs. Night-time manual releases on hardcopy NOCs must be regularised next day. All KBEs are audited within seven days and duties short-levied must be immediately recovered.
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