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÷ Receive µCheck List¶ generated at Service Centre signed by the representative of the Importer/CHA
÷ Receive Docket containing Delivery Order, Bill of Lading, Invoice, Country of Origin Certificate,
Test/Inspection Certificate-if any, Detailed Packing List [not summary PL], Stowage Plan etc. ± all in
original intended for Customs duly countersigned by the Importe r/CHA. [It would help easy reference if all the
documents are assigned running serial number and noted in the index]. Copy of Indent or Purchase Order
÷ Receive High Sea Sale Invoice, in case of HSS.[1] [HSS Agreement/Debit Note are not mentioned in
the Sale of Goods Act, 1930 (Extract at bottom of this page) for transfer of title of the goods]
÷ Verify whether Container No. and Seal No. mentioned in the Bill of Entry is exactly the same as found
in Bill of Lading.
÷ Verify whether the description of goods declared in the Bill of Entry exactly agree with that of the
Invoice and Bill of Lading. If any discrepancy noticed, the fact may be noted down on the Check List
and the entire documents produced are to be to be returned back.
÷ In case of chemicals etc., the generic description also is absolutely necessary for classification
purposes. If simple repetition of the Brand Name is noted as generic description, the BE to be marked
to Service Centre for remedy.
÷ Where only inspection is ordered, every minute detail of description, quantity, consignee, consignor etc
mentioned in the Invoice, B/L in respect of all containers should be matched with the Bill of Entry and
result recorded in the Examination Report. The seals need not be cut open. If Brand Name, Part No.
alone are mentioned in the Invoice, importer should be asked to produce Invoice bearing full
description of the goods by marking the BE to Service Centre.


÷ Register the consignment in the EDI System only if the entire consignment covered in the Bill of Entry
is received at the CFS / ICD by verifying the Cargo Receipt issued by the custodians.
÷ Where cargo in a container pertains to two or more Bill of Entry, Register the consignment in EDIonly
after the goods are destuffed from the container and stacked in the examination shed .[2]


÷ Customs Officer can proceed to examine the goods only after Registration of cargo in the EDI
÷ Check Container No. and Seal No. are exactly the same as declared in the Bill of Entry. If not mark BE
to Service Centre.
÷ Check whether the Seal is intact in all containers. If not, mark the BE to DC for forwarding to DIU /
÷ Where examination is ordered, select the container to be opened for examination at random. [5]
÷ Select packages for examination at random from inner rows. [6]

[1] [Right Informer Comment: 1.Agreement to sale does not transfer title. e.g. Sale Agreement is executed for sale of a land and
then Sale Deed is executed transferring the title to the land to the buyer. 2. Quotations or Price List or Agreements cannot be basis
for valuation because these are not sale documents]

"  Right Informer Comment: Even when one BE filed for an LCL consignment is facilitated by RMS, the whole container could be
stealthily moved out of the CFS since it is declared as FCL. In such cases, the remaining goods in the container would escape
notice by Customs. No system could detect such fraud.

"Right Informer Comment: If examination precedes registration of the Bill of Entry, the time gap between
registration and examination report would be only a few minutes which would be a strong documentary
evidence to prove that no examination was performed by the examination officer.

[4]Right Informer Comment: If at the time of landing the container there is no Seal or the Seal was found broken, a fresh Seal
could be placed following the stipulated procedure. However, if the Seals were intact on landing and the tampering having been
taken place thereafter, there could be a great possibility that part of cargo might have been illegally removed or part/entire cargo
replaced - eg. recent case at Tuticorin where betel nuts were replaced with cashew. 100% examination may not be the right
solution. The proper course of action would be that a case has to be registered and investigated by the intelligence unit.

"Right Informer Comment: It would be a better idea to have a list for the day to select in that order of end
digit. e.g. 7, 3, 1 «

[6] Right Informer Comment: Where there are different variety of goods in a container, and where sample items are kept by
shippers at the first row of the container, these should not be selected for examination.

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