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    <title>Instructions on scrutiny of ex-bond bills of entry in the case of inland bonded warehouses</title>
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    <description>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.</description>
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