Goods registration and Examination

The B/E in the first check and after payment of duty in the case of second check moves to Goods registration section in Examination Area where the Examiner will register the goods and examine the same as per examination order. The documents like invoice, packing list etc are submitted to the shed appraisers who verify the same and retains for records. The shed officer will comply with the requirement of open order.

There are different types of examination

Green channel- there will not be any examination and pass out charge will be given after verification of the marks and numbers of the consignment or verification of the seal and container number in case of full consignment load (FCL).

Open and inspect- selected 10% of the packages subject to minimum 2 and maximum 10 will be opened for inspection. The description will be matched by the officers. If required, samples may be drawn.

Open and examine- apart from inspection, goods will be subject to weighment/counting/measurement. Examination of the goods is more thorough than the inspection of goods.

Examination Report

The examination report is entered by the Examiner in the system and B/E is forwarded to the shed AO. If AO is satisfied, in the case of first check forward the B/E to the Appraising Group for assessment and in the case of second check gives the Out of Charge Order. If any discrepancy is noticed during the second check, B/E is returned to group for further action.

Remission of Duty

Before delivery of goods, if importer find that imported goods, after landing, has been pilfered/lost/destroyed in full or in part, he may seek remission of the duty by arranging a survey and informing the custodian and shed officer. Shed officer will enter the facts in the examination report and the importer may either get the B/E reassessed or apply for the refund of duty under section 27 of the Act. On the other hand, in the case of short delivery of the goods by the supplier, importer has to get the B/E reassessed by producing evidence of the short delivery.

DELIVERY OF THE IMPORTED GOODS

Pass Out of Charge Order is given by the shed appraiser. He generates copies of the B/E and gate pass and custodian of the goods delivers the goods against gate pass. In case of bonded goods, goods are deposited in bonded warehouse.


Ex-Bond B/E

B/E is assessed online in the usual manner. The Bond officer gives the pass out of charge as the goods have already been executed.