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    <title>Manual filing and processing of bills of entry / shipping bills - regarding</title>
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    <description>Manual filing of bills of entry/shipping bills is restricted to exceptional cases and must be authorised by designated senior officers and monitored by Commissioners. Noting Sections must enter manual BE details into ICES 1.5, assign a system Job No., link IGM/cargo details, and obtain Assistant/Deputy Commissioner concurrence; the system issues a running Bill of Entry number. Duty is to be paid via a system generated challan on the ICEGATE e payment portal with automatic receipt integration. Post clearance updates, preservation of manual BE copies, random cross verification and timely data transmission to integration partners are mandated.</description>
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