https://www.taxtmi.com/circulars?id=52763 Manual filing of Bills of Entry and Shipping Bills is permitted only in exceptional cases where electronic filing is not feasible, and the authority to allow manual processing rests solely with the Commissioner of Customs; supervisory officers must ensure strict compliance with statutory provisions and Board instructions to prevent routine or improper manual filings, particularly at vulnerable outlying facilities. en-us Mon, 07 Apr 2014 00:00:00 +0530 Wed, 09 Apr 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52763 Manual filing of Bills of Entry and Shipping Bills is permitted only in exceptional cases where electronic filing is not feasible, and the authority to allow manual processing rests solely with the Commissioner of Customs; supervisory officers must ensure strict compliance with statutory provisions and Board instructions to prevent routine or improper manual filings, particularly at vulnerable outlying facilities. Circulars Customs Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52763