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Unit 10: Clearance Procedure of Imported and Exported Goods
49. The Customs Officer may inspect/examine the shipment along with the Dock Appraiser. The Notes
Customs Officer enters the examination report in the system. He then marks the Electronic Bill
along with all original documents and checklist to the Dock Appraiser. If the Dock Appraiser is
satisfied that the particulars entered in the system conform to the description given in the
original documents and as seen in the physical examination, he may proceed to allow “let
export” for the shipment and inform the exporter or his agent.
(j) Variation Between the Declaration & Physical Examination
50. The check list and the declaration along with all original documents is retained by the
Appraiser concerned. In case of any variation between the declaration in the Shipping Bill and
physical documents/examination report, the Appraiser may mark the Electronic Shipping Bill
to the Assistant Commissioner/Deputy Commissioner of Customs (Exports). He may also
forward the physical documents to Assistant Commissioner/Deputy Commissioner of Customs
(Exports) and instruct the exporter or his agent to meet the Assistant Commissioner/Deputy
Commissioner of Customs (Exports) for settlement of dispute. In case the exporter agrees with
the views of the Department, the Shipping Bill needs to be processed accordingly. Where,
however, the exporter disputes the view of the Department principles of natural justice is required
to be followed before finalization of the issue.
(k) Stuffing / Loading of Goods in Containers
51. The exporter or his agent should hand over the exporter copy of the shipping bill duly signed
by the Appraiser permitting “Let Export” to the steamer agent who may then approach the
proper officer (Preventive Officer) for allowing the shipment. In case of container cargo the
stuffing of container at Dock is dome under Preventive Supervision. Loading of both containerized
and bulk cargo is done under Preventive Supervision. The Customs Preventive Superintendent
(Docks) may enter the particulars of packages actually stuffed in to the container, the bottle seal
number particulars of loading of cargo container on board into the system and endorse these
details on the exporter copy of the shipping bill presented to him by the steamer agent. If there
is a difference in the quantity/number of packages stuffed in the containers/goods loaded on
vessel the Superintendent (Docks) may put a remark on the shipping bill in the system and that
shipping bill requires amendment or changed quantity. Such shipping bill also may not be
taken up for the purpose of sanction of Drawback/DEEC logging, till the shipping bill is suitably
amended for the changed quantity. The Customs Preventive Officer supervising the loading of
container and general cargo in to the vessel may give “Shipped on Board” endorsement on the
exporters copy of the shipping bill.
Did u know? The exporter or his agent should hand over the exporter copy of the shipping
bill duly signed by the Appraiser permitting “Let Export” to the steamer agent who may
then approach the proper officer (Preventive Officer) for allowing the shipment. In case of
container cargo the stuffing of container at Dock is dome under Preventive Supervision.
Self Assessment
State whether True or False:
6. All imported goods are required to be examined for verification of correctness of description
given in the bill of entry.
7. The goods can also be examined subsequent to assessment and payment of duty.
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