Computerised Out of Charge Certificates Must for Clearance at
Customs Gate
[Ref: CBEC Instruction dated 29 October 2012]
Subject: Clearance of containers and imported goods
Instances have come to
notice of the Board that clearance
of some containers were allowed without filing of Bill of Entry and payment of
Customs duty by using forged signatures of Customs officials on manual Out of
Charge orders (gate passes) leading to substantial loss of revenue to the Government
exchequer. These cases highlight the high propensity to commit fraud and duty
evasion.
2. The matter has been examined in the Board. In order to
redress the issue and to prevent fraud in future, it has been decided that
Commissioners concerned shall develop a proper gate management system where
Deputy / Assistant Commissioner of Customs, Docks / Import Shed and Deputy /
Assistant Commissioner of Customs, Special Intelligence & Investigation
Branch (SIIB) would carry out surprise checks at out gate and verify authenticity
of the gate passes issued by the custodian. Further, Out of Charge orders must be computerized
and manual Out of Charge orders should be allowed only
in the rarest of rare and genuine cases. Also specimen signature of the
officers posted in Docks / Import Shed should be made available at the out gate
for verification. Further manual Out of Charge orders (gate passes) booklets,
official stationery, stamp etc. should be kept in safe custody. Due care should
also be taken to verify the particulars in the Bill of Entry and other
important documents.
3. The Board desires that aforementioned instructions are complied with strictly and
special care taken by field formation to avoid any
cases of misuse in future. Needless to say any
failure in complying with these instructions will have a revenue angle, and
hence inevitable consequences including fixing accountability on
erring officer(s).
4. These instructions may be brought to the
notice of all the officers concerned by issuing suitable Standing
Orders/instructions/Public Notices.
F.No.450/24/2012-Cus.IV