The Central Board of Indirect Taxes and Customs (CBIC) has decided to implement the system-generated centralized examination orders for Bill of Exchanges with effect from 5th September 2022.
The circular issued on Monday stated that in order to harmonise the examination orders across FAGs, the Board has decided to implement system-generated centralized examination orders in a phased manner, in case of risk-based selection for examination after assessment.
“To that end, NCTC, in consultation with DG Systems and the respective NACs, has developed a system wherein standardised examination orders will be centrally generated by RMS and populated on the corresponding Bill of Entry, based on a host of risk parameters concerning goods, entities, and countries, relating to that bill,” the circular said.
The standardized examination orders thus generated by RMS will be visible to Assessing Officers during the assessment. While these RMS-generated standardised examination orders will be the new norm, the Assessing officer will have the option of adding any additional examination instruction/order to the pre-populated RMS-generated examination order, if necessary.
According to the new procedure, after processing BE data, RMS will generate a consolidated examination order for each selected BE based on potential risks. An RMSgenerated examination order would include the following main points: (i) % of containers to be examined, (ii) selected area/part (s) in a given container and % of goods in the selected area/part (s) to be examined, (iii) Item level instructions and (iv) additional examination instruction, if any.
Based on the inputs by NAC, National Customs Targeting Centre (NCTC) (former RMCC) has developed system generated centralized examination orders for Bills of Entry (BE), in coordination with DG Systems and National Assessment Centers (NACs), based on various parameters, which is now ready for rollout in phases. This functionality is expected to enhance the uniformity in examination, and lower the time taken in the process as well as reduce associated costs.
This procedure will be implemented for Second Check Bill of Entry in a phased manner, starting with one group of commodities and will thereafter be extended to all other goods incrementally, by adopting a modular approach, the Board added.
“Accordingly, it has been decided that the above procedure will come into effect for goods covered under Assessment Group 4 in all the Customs Stations from the 5th of September, 2022. A Systems advisory will be issued for seamless implementation of this new functionality for systems-generated examination orders,” the Board concluded.
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