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Procedure for clearance of Kutchha Bill of Entry at I&G Commissionerate

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..... effect. 1 Goods to be covered under KBE procedure: (i) Diplomatic mail and other diplomatic goods. (ii) Fresh fruits, flowers and vegetables. (iii) Current newspapers and magazines. (iv) Frozen food. Live animals. requiring immediate attention. (v) Dead bodies/human remains imported as cargo. (vi) Life saving drugs and medical appliances requiring urgent clearance. In all the cases above, prior permission has to be obtained from the System Manager i.e. Addl/Joint Commissioner for filing Kutccha Bills of Entry (KBE) in the EDI System. 2. Filing of Kutccha Bill of Entry: KBE may be filed as prior entry Bill of Entry in the absence of IGM in the System. All other details and procedures shall be as in the case of .....

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..... t the same and enter the examination report in the system. If any data is found wrong, the Shed Officer will mark the Bill of Entry back to the Assessing Group for raising query for amendment of the same. 6. Out-of-Charge: Superintendent in charge of the Shed has been designated as the Officer for giving `Out-of-Charge (OOC)' of the KBE. Before giving OOC he shall check the correctness of declaration, classification, valuation, notification benefit claimed etc., and the fact that the goods imported fall under the category of goods allowed to be cleared against a KBE. He will verify the permission given by the System Manager in respect of the goods covered under Para l above. He shall also ensure that all other requirements rel .....

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..... dit, the same has to be brought to the notice of Addl./Joint Commissioner (Import- shed) ADC/JC incharge of concerned Group immediately. The Importer will have to pay the duty, if short levied or not levied, immediately upon the same being communicated to him, failing which appropriate action under Customs Act will be initiated for recovery of duty not paid/ short paid, and the facility of direct delivery will also be liable to be withdrawn. After completion of audit, the disposal of the KBE shall be in the same manner as in case of a normal Bill of Entry. 9. In respect of clearance of dead bodies/ human remains, the simplified procedure as prescribed vide this Commissionerate Public Notice No. 98/97 dated 6.10.1997 may be followed to .....

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