The Central Board of Indirect Tax and Customs (CBIC) enabled the Central Revenues Control Laboratory (CRCL) Module for forwarding samples using electronic Test Memo to CRCL and other Revenue Laboratories from July 1, 2021.
The Board with the objective to further ease the testing process, DG Systems has enabled a ‘CRCL module’ in ICES with the objective of automating all paperwork related to sampling, forwarding of test memos to CRCL and other Revenue Laboratories, and electronic receipt of test reports, instantly by the Customs Officers. The officials of CRCL and other Revenue Laboratories have been provided access for both import and export functionalities in the CRCL module. The CRCL module is also seamlessly integrated with current modules of ICES.
The CRCL module willenable Customs Officers to select the CRCL/other Revenue Laboratory using the ‘Lab Code’ on the basis of directories incorporated therein and generate a Test Memo for sending a sample to the said laboratory.
Further, the option of recording the drawal of samples by the Shed Examiner is also provided. Post physical receipt of the sample by the laboratory concerned, it would be accepted under acknowledgment to the Customs officer and verified to assess whether the sample is adequate for testing. If the sample is not considered adequate for testing, a return memo would be sent back to the Customs officer along with reason for non-acceptance. The grounds for return/rejection of a test sample could be on account of improper packing, missing/ tampering with seals, insufficient quantity, non-receipt of requisite technical documents or non- observance of other test parameters etc.
If the sample is in order and is considered adequate for testing, it is allocated to any one of the Chemical Examiners in the said laboratory. The date of receipt of the sample at the laboratory is provided in the system. There is also a provision of a ‘suspend queue’ to indicate reasons for delay or suspension of testing, for any reason.
Post testing of the sample, the module provides the facility to enter the respective Import/Export Test Report in the system. The Customs Officer at the site would be able to view the Test Report electronically in ICES and take further action. Specific MIS reports would enable the monitoring of the pendency and time taken for sending of the Test Report by the laboratory.
“The use of the CRCL module is aimed at leveraging technology for bringing efficiency, transparency and reduction in the cost of compliance for the trade in regard to the sampling process, which impacts the clearance of import/export goods. The said module would also help in better monitoring of the sampling process for faster processing at all the levels,” the CBIC said.
Accordingly, all field formations are advised to mandatorily make use of the CRCL module to forward Test Memos for testing of samples to CRCL and other Revenue Laboratories from July 1, 2021 onwards. CRCL and other Revenue Laboratories shall not accept samples unless the Test Memo has been transmitted electronically on the CRCL module. In other words, the laboratories will not accept samples based on paper Test Memos from this date onwards. DG Systems will be separately issuing a detailed advisory on the use of the CRCL module.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.
