Manual Out of Charge for perishable imports permitted upon bank certificate and undertaking while payment is verified subsequently. Where Electronic Cash Ledger activation prevents ICES from reflecting duty payments, shed officers may grant a manual Out of Charge for perishable cargo, petroleum products and essential commodities upon production of a bank certificate of payment and an undertaking by the importer to deposit the duty with interest if not credited. The shed must record such clearances in a register and send daily reports to the DC (Appraising Main), who will verify payments with banks the next working day and regularize the entries in ICES once confirmed.
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 Out of Charge for perishable imports permitted upon bank certificate and undertaking while payment is verified subsequently.
Where Electronic Cash Ledger activation prevents ICES from reflecting duty payments, shed officers may grant a manual Out of Charge for perishable cargo, petroleum products and essential commodities upon production of a bank certificate of payment and an undertaking by the importer to deposit the duty with interest if not credited. The shed must record such clearances in a register and send daily reports to the DC (Appraising Main), who will verify payments with banks the next working day and regularize the entries in ICES once confirmed.
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