What is the procedure to clear imported goods for home consumption in the manual system of filing Bill of Entry?
A. The importer/authorized agent has to file a home consumption Bill of Entry in quadruplicate in the Import Department of Customs after filling up various columns in the Bill of Entry along with documents mentioned above. The noting clerk in the Import department verifies the details furnished in the Bill of Entry with reference to the Import General Manifest and assigns a serial number and affixes the date stamp and initials it. The Bill of entry is then forwarded to the assessing officer (Appraiser/ Superintendent) for assessment. After scrutiny of the documents the Assessing officer may depending upon the circumstances, assess the Bill of Entry under two different systems known as (First appraisement (First Check), Second appraisement (Second Check)). The Bill of Entry is then counter signed by the Assistant Commissioner. Clearance of goods for home consumption is allowed after examination of the goods and on payment of duty.
