MANU/CUCR/0004/2020

Ministry : Ministry of Finance

Department/Board : CBEC Customs

Circular No. : 05/2020-Customs

Date : 27.01.2020

Notification/ Circulars Referred : Circular No. 09/2019-Customs dated 28.02.2019 MANU/CUCR/0009/2019

Citing Reference:
Circular No. 09/2019-Customs dated 28.02.2019 MANU/CUCR/0009/2019  Referred

To,

All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs & Central tax,
All Principal Commissioners/Commissioners of Customs/Customs (Preventive),
All Principal Commissioners/Commissioners of Customs & Central tax,

Implementation of automated clearance on pilot basis

Sir/Madam,

Kind reference is invited to the 1st proviso to Section 47(1) of the Customs Act 1962. The said section along with the proviso reads as-

'SECTION 47. Clearance of goods for home consumption -

(1) Where the proper officer is satisfied that any goods entered for home consumption are not prohibited goods and the importer has paid the import duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption:

Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria'.

2. In this regard, Board had issued Circular No. 09/2019-Customs dated 28.02.2019. Para 3 of the said circular provides that in terms of the 1st proviso to Section 47(1), the Customs Automated System would electronically give clearance to Bill(s) of Entry, on completion of Customs Compliance Verification........