RMS facilitated bills of entry: procedural recalls approved at ADC/JC level; revenue-impacting recalls need higher approval. Procedural recalls of RMS facilitated bills of entry that do not affect duty shall be approved at ADC/JC group level to expedite assessment, while recalls involving substantive changes with potential revenue implication (quantity, weight, value, preferential tariff benefits) require prior approval of the Joint/Additional Commissioner; officers must always record specific reasons in ICES and maintain a fortnightly countersigned register of recalled B/Es.
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.
RMS facilitated bills of entry: procedural recalls approved at ADC/JC level; revenue-impacting recalls need higher approval.
Procedural recalls of RMS facilitated bills of entry that do not affect duty shall be approved at ADC/JC group level to expedite assessment, while recalls involving substantive changes with potential revenue implication (quantity, weight, value, preferential tariff benefits) require prior approval of the Joint/Additional Commissioner; officers must always record specific reasons in ICES and maintain a fortnightly countersigned register of recalled B/Es.
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