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    <title>Manual filing and processing of bills of entry / shipping bills</title>
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    <description>Manual filing of bills of entry is allowed only in exceptional cases with Commissioner approval; the Noting Section must enter core BE details into ICES 1.5 and obtain a system-assigned Job Number. The Assistant/Deputy Commissioner must approve the job in the ACL role, after which a system-generated running Bill of Entry number is assigned. The manual BE is filed physically quoting that number, assessed on paper, licence debits recorded prior to system entry, and duty paid via system-generated challan through e-payment. Post-clearance entries must be completed in ICES promptly.</description>
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