https://www.taxtmi.com/article/detailed?id=16590 Customs clearance for Bills of Entry and Shipping Bills has shifted from manual assessment and physical endorsement to an electronic, system-based process under the Customs Act, 1962, EDI framework, and recognised digital authentication mechanisms. Electronic filing, self-assessment, system-generated approvals, and Risk Management System-based selection have displaced the earlier practice of officer signatures, because customs officers now function mainly as supervisory, audit, and enforcement authorities rather than primary signatories at the clearance stage. Digital records and system logs provide legal validity, accountability, traceability, and non-repudiation in place of handwritten signatures. en-us Mon, 08 Jun 2026 08:53:34 +0530 Mon, 08 Jun 2026 08:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16590 Customs clearance for Bills of Entry and Shipping Bills has shifted from manual assessment and physical endorsement to an electronic, system-based process under the Customs Act, 1962, EDI framework, and recognised digital authentication mechanisms. Electronic filing, self-assessment, system-generated approvals, and Risk Management System-based selection have displaced the earlier practice of officer signatures, because customs officers now function mainly as supervisory, audit, and enforcement authorities rather than primary signatories at the clearance stage. Digital records and system logs provide legal validity, accountability, traceability, and non-repudiation in place of handwritten signatures. Articles Customs - Import - Export - SEZ Mon, 08 Jun 2026 08:53:34 +0530 https://www.taxtmi.com/article/detailed?id=16590