Recalling of RMS facilitated bills of entry by Appraising Groups without any reason recorded in ICES system.

lhek'kqYd vk;qDr dk dk;kZy; ¼,u-,l--I ½ OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-I), ֐ⵐञ효̳䧈ؽ䁰濹֐ⵐञ효(vk;kr)APPRAISING MAIN (IMPORT), վ֛֛֗֞֞֒֞ 䧈֗֞ؽ֚֠֐֞֘ⵐञ֘ ֏֗䧈, ᭠֞֞֗֞ ֘֗ ֞, ֆ֞ ի֒濹, JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA- SHEVA,TAL-URAN, ̳վ֛֞ ֒֞효֑փ RAIGAD-400707,֐᳦֞֞֒֞ˁ䔰ؽ䔰̳䔰ؽؽ濹̳䔰 (e-mail:appraisingmainjnchimp@gmailcom; Telephone No022-27244979) FNo S22-Gen-4022017-18 AM (I) (Pt-I) Date:- 17062019 STANDING ORDER NO. 11 /2019

Subject: - Recalling of RMS facilitated bills of entry by Appraising Groups without any

reason recorded in ICES system Attention of all the officers of JNCH is invited to the issue of recalling of RMS facilitated bill of entry by Appraising Groups without any reason recorded in ICES system and without following instructions contained in CBIC circular no 432005 dated 2412005 and SO 652016 dated 15112016 2 It has been brought to the notice of office of the Principal Chief Commissioner of Customs that the process of recall wherein the approval of JointAddl Commissioner in charge of the Groups is required on a case to case basis (regardless of the reasons for recall) is causing delay in assessment In order to examine the same, all the appraising groups were asked to forward the reasons for which the facilitated BsE are being recalled The generic reasons for such recall as forwarded by the appraising groups are: a) Detection of BondBG by system (which is otherwise not applicable) b) Insertiondeletion of various Customs or IGST notifications c) Loading of value in sync with contemporaneous imports d) Various amendments of quality, quantity, description LCLFCL, weight UQC, unit price, CTH etc e) Change in Bond amount f) COO certificate benefit for Basic Duty

ync with contemporaneous imports d) Various amendments of quality, quantity, description LCLFCL, weight UQC, unit price, CTH etc e) Change in Bond amount f) COO certificate benefit for Basic Duty

3 CBIC Circular No 432005-Cus dated 24112005 and SO No 652016 dated 15112016 regarding Assessment & Examination of RMS Facilitated BsE prescribed that RMS facilitated BsE should be interdicted only in specific cases with the reasons recorded in writing & not without prior approval of concerned JointAddl Commissioner of Customs On-going through the reasons for recall, it is evident that many of them do not have any revenue implication but the frequency of cases where they apply is quite high eg recall for deletion of bondbank guarantee condition, change in UQC and change from LCL to FCL etc Keeping in mind our commitment towards trade facilitation and Ease of Doing Business, such recalls, which are only procedural in nature and do not have any revenue implications (change in duty) shall, henceforth be approved at ACDC level only, without escalating the matter to JCADC concerned 4 However, the appraising groups shall continue to take prior approval of the JointAdditional Commissioner concerned for recalling RMS facilitated bills of entry to carry out amendments of a substantive nature having a revenue implication such as amendment of quantity, weight, value, extension of benefit of FTA etc 5 Officers are advised to exercise due caution while recalling such BEs and, are also

ure having a revenue implication such as amendment of quantity, weight, value, extension of benefit of FTA etc 5 Officers are advised to exercise due caution while recalling such BEs and, are also directed to ensure that specific reasons are invariably recorded in the system while recalling RMS BsE in specific, and non RMS BEs in general No officer shall leave the “Reason Column” blank while recalling any bill of entry 6 Jurisdictional Commissioner may kindly ensure that such cases are monitored on a regular basis by JCADC in-charge of Groups and that the Groups maintain a register for BsE recalled for assessment, which is perused and duly countersigned by JCADC of the concerned group on fortnightly basis Sd- (Sunil Kumar Mall) Commissioner of Customs (NS-I) Copy to: 1 The Pr Chief Commissioner of Customs, Mumbai Zone-II 2 All Commissioner of Customs, Mumbai Zone-II 3 All Addl Joint Commissioner of Customs, Mumbai Zone-II 4 All DeputyAsst Commissioner of Customs Mumbai Zone-II 5 The DCEDI for uploading on the JNCH Website 6 Office Copy