ICES to be used at International Courier Terminals to process export related payments

ICES to be used at International Courier Terminals to process export related payments

CBIC has extended export related payment benefits for exports made through courier mode.

The courier import and export shipments are handled on the Express Cargo Clearance System (ECCS) for clearance at the notified International Courier Terminals (ICTs). Owing to inherent limitations of System’s architecture, it has not been feasible to process certain export related payments (i.e. Duty Drawback./RoDTEP and RoSCTL) on ECCS.

Vide Circular No. 15/2024-Customs dated 12.09.2024 the CBIC has decided to use the Indian Customs EDI System (ICES) at the International Courier Terminals to process the aforesaid payments, as ICES has the requisite facilities, such as scroll generation and integration with PFMS.

The modality is briefly as below

(i) ‘the Authorised Couriers shall file Shipping Bill. where Drawback-/RoDTEP/RoSCTL benefit is claimed. on ICECATE, on the basis of their existing Courier Registration granted by the jurisdictional Customs formation. The Shipping Bill shall be processed on ICES application.

(ii) The Custodian. operating the International Courier Terminals (ICT) shall get itself registered as custodian on ICEGATE. for handling registration of export goods and exchange of custodian related messages. After registration of goods at ICT. The goods shall be examined at the ICT.

(iii) Thus, while the logistics of courier terminal will be used lor physical handling and examination purposes, the customs clearance will be handled on ICES.

For the benefit of all concerned, the modality will be further elaborated in an Advisory to be issued by DG Systems.

To enable the above modality. suitable amendments have been made in the Courier Imports and Exports (Electronic Declaration and Processing) Regulations 2010 vide Notification no. 60/2024-Customs (NT) dated 12.09.2024. Briefly, these amendments:

(i) specifically provide for Duty Drawback. RoDTEP and RoSCTL in the regulations;

(ii) incorporate a reference to the ‘electronic integrated declaration’ which is filed on ICES as provided in the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations. 2019: and

(iii) provide that Courier Export Manifest (CEM) shall be filed in all cases of courier exports. except where the export is under Duty Drawback. RoDTEP or RoSCTL scheme. Such shipments would be covered by the Export General Manifest.

• Related party transaction u/s 40A(2) shall be treated as bona fide, unless evading tax
• ‘Transfer of property’ not include ‘acquiring’ of property or ‘purchasing’ of property – ITAT
• AO was not justified in questioning cash withdrawals from bank account – ITAT
• Return/Balance sheet filed within limitation extended by SC to be considered within time
• Satisfaction Note u/s 153C – term immediate cannot be extended to unreasonable delay