Page 68 - ELT_15th July 2020_Vol 373_Part 2

T16 EXCISE LAW TIMES [ Vol. 373

for physical examination. Shipments selected for physical examination as well as
those found suspicious during X-Ray will be forwarded for physical
examination. After examination, the Examiner will enter the examination report
and forward the CSB to Superintendent and Superintendent will give LEO (Let
export order) if otherwise in order.
6.4.2 The selection of consignments for physical examination by the
officers would be based on the various parameters such as nature of the goods,
description of the goods, value, weight, status of exporter, country of export, etc.
6.4.3 However, the Principal Commissioner of Customs/Commissioner
of Customs can exercise discretion of random examination of goods, on specific
parameters such as nature of the goods, description of the goods, value, weight,
status of exporter, country of export, etc.
6.4.4 Notwithstanding anything contained above, any consignment can
be examined by Customs (even up to 100% examination), if there is any specific
intelligence or there is any doubt during X-ray in respect of the said
consignment.
6.5 Courier Export Manifest (CEM) in Form F of the Courier Imports
and Exports (Electronic Declaration and Processing) Regulations, 2010 :
CEM filing is segregated as per flight number. After Let Export Order
(LEO) of shipments, CEM is automatically generated in which the list of House
Airway Bills (HAWBs) with respect to CSBs filed can be viewed by the courier
user. The courier user will have the option to omit specific HAWBs which are not
being exported through the mentioned carriers/flights after recording the
reasons for the same. Once the same has been verified and updated the CEM
details shall be submitted by the Courier User.
7. Procedure for suspicious consignments for Goods covered under
CSB-IV and CSB-V :
During the X-ray screening of the shipments by the Inspector of
Customs, if any shipments are found suspicious, the same shall be open-
examined and he shall provide an examination report along with his comments
stating the nature of suspicion and shall submit the same to the Superintendent.
If the suspicious shipments are contained in bags, the same shall be removed
from the bags and an examination report shall be created for each suspicious
shipment. The report shall be submitted to the Superintendent for further action
as mentioned below.
7.1 Detention Memo :
If the suspicions are confirmed, the Superintendent issues a detention
memo and goods move into the warehouse of the custodian. He can seek
document/information from the courier company.
7.2 Query Memo :
The Superintendent can also raise a query, for which he/she shall enter
remarks seeking documents/information from the Courier Company and
Courier Company has to submit their replies to the queries along with all
relevant documents in the system itself.
7.3 If, post referral of a case by the Inspector, the Superintendent does
not find anything suspicious in the shipment, he shall approve export of the
same and will give LEO.

EXCISE LAW TIMES  15th July 2020  68