In respect of the cargo stored at the A.C.C., the importers or their agents have to file the Bill of Entry at the Air Cargo Unit of the Customs.  In respect of transshipment Cargo the Airlines would likewise file the transshipment applications in the Cargo Unit of the customs. The procedure for processing the Bill of Entry or the transshipment application is the same as that adopted hitherto.

In the case of Cargo covered by Bill of Entry ought to be examined, the Air Cargo Unit Appraiser will give the examination order and on that basis the package has to be delivered by the custodian for examination against the party's signature on the Warehouse Register.  The packages will be examined in the presence of the importers or their representatives as well as the representative of the AAI. All the examined packages will be sealed with the customs seal and delivered back to the custodian through the importer or his agents in case they are not cleared immediately.  Arrangements for presenting the packages for examination and delivery back to the custodian are to be made by the importer.

The delivery of the import cargo will be effected by the custodian on verification of the out of charge order given by the Customs Officer designated for this purpose by the Assistant Commissioner (ACC).  The out of charge order will be given on the duplicate Bill of Entry.  However, the custodian of the Ground Handling Agency may require for his own purposes a gate pass for delivery of the import cargo. The copy of the gate pass could be countersigned by the same Customs Officer giving out of the charge order after verifying the particulars of the duplicate Bill of Entry on which the out of charge order will be given.  He should also indicate the Bill of Entry Number (viz., C, D or F,F. No. as the case may be).  The Gate passes should bear printed Serial No. and should also incorporate the particulars of the importers name and the customs clearing agents name. The custodian of the Ground Handling Agency at the time of delivery of the packages will also endorse the particulars of the gate pass number and date on the duplicate Bill of Entry.   Such Bills of Entry attached will be forwarded without delay on the same day or on the following day to the Asst. Commissioner, Air Cargo Unit, in transit books and the acknowledgement for the same obtained.

In the case of Cargo directly delivered,  the IFO will sign the gate pass after verifying and noting the Kutcha Bill of Entry no. and endorsing it on the gate pass.  The duplicate Bills of entry received by the custodian after delivery of the cargo and sent to the Cargo Unit of the Customs  will be matched with the original   (except in the case of Kutcha B's/E by the Cargo Unit which will be processed and regularised by the Air Cargo Unit).  After matching the duplicate B's/E with the original, they will be immediately forwarded to the Internal Audit Department (IAD) for auditing.  

CLEARANCE OF GOODS UNDER KUTCHA BILL OF ENTRY

In the case of cargo like plants, human body, life saving drugs, radio active materials etc. that need immediate attention/storage/disposal etc. are permitted to be cleared under Kutcha Bill of Entry system. The importer with necessary supporting documents will file a Kutcha Bill of Entry well in advance to the Asst.Commissioner(ACC) for permission for direct delivery of the goods. The importer will also give advance intimation to the custodian (A.A.I) regarding the arrival of such goods and the importer has to be present at the time of receipt of the cargo in the Air Cargo Complex. With approval from the Assistant Commissioner (ACC), the Deputy Office Superintendent (ACC) will enter the particulars in the Kutcha Bill of Entry register and assign Kutcha Bill of Entry number. This Register will be maintained by him on working days between 10 am and 5 pm. Beyond office hours and on holidays this register will be maintained by the Import Freight Officer. The Kutcha Bill of Entry with due permission from the Assistant Commissioner (ACC) will be presented to the I.F.O. by the importer. The IFO after verifying the prior permission granted by Assistant Commissioner (ACC) will give pass out order for direct delivery against Kutcha Bill of Entry and will retain the original copy of Kutcha Bill of Entry. Based on the pass out order issued by the IFO the custodian will give direct delivery of the goods under acknowledgement. The custodian will retain the duplicate copy of the Kutcha Bill of Entry and the same will be sent to Assistant Commissioner (ACC) alongwith other bills of Entry in batches. Notwithstanding direct delivery, the custodian will account for such goods in his warehouse register and note the disposal particulars also. The IFO will forward the original copy of the Kutcha Bill of Entry to the A.C.(ACC) on the same day or on the following day, if any delivery is given during out of office hours,for finalisation. The importer has to regularise the Kutcha Bill of Entry by filing regular Bill of Entry within one week from the date of clearance of the goods. The Deputy Office Superintendent will enter regularisation particulars of the Kutcha Bill of Entry in the Kutcha Bill of Entry Register.