Instruction numbering system for customs circulars centralises issuance and monitoring to ensure traceability and receipt by field offices. Mandatory instruction numbering system requires all general customs circulars and communications to field formations to obtain a running serial number from Customs-III, which will centrally maintain a register recording the serial number, subject and Board file number. Numbers are assigned annually and appear on the top right corner; two copies of each circular must be supplied to Customs-III. The requirement covers specified customs sections and precludes issuance of general instructions to field formations without prior numbering from Customs-III.
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.
Instruction numbering system for customs circulars centralises issuance and monitoring to ensure traceability and receipt by field offices.
Mandatory instruction numbering system requires all general customs circulars and communications to field formations to obtain a running serial number from Customs-III, which will centrally maintain a register recording the serial number, subject and Board file number. Numbers are assigned annually and appear on the top right corner; two copies of each circular must be supplied to Customs-III. The requirement covers specified customs sections and precludes issuance of general instructions to field formations without prior numbering from Customs-III.
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