Subject :    Customs - Numbering system in respect of clarification circulars issued from the Board - Procedure regarding

        It has been brought to the notice of the Board that many a times the instructions / clarification issued by the Board are not received by the field formations. A suggestion has been received that in case the instructions/ clarifications are issued under a running serial number, the field offices can come to know of non-receipt of such instructions / clarifications, (Such a system in the Central Excise Wing is already existing.)

2.    It has, therefore, been decided that all instructions/ clarifications issued from the Board to the field formations in respect of customs matters shall be serially numbered w.e.f. 01.01.1995. The numbering and monitoring of these instructions/ circulars shall be centralised in Customs-III Section, who will maintain a register for the purpose showing the Sl. No. of the circular/ instruction, subject, Board's file number etc. The instructions/ circulars number will be mentioned mentioned on the top right hand corner. These numbers will be on yearly basis i.e. numbers will re-start from 1st January of each year. For example the numbers should be circular No. X / Y- CUS. where 'X' is for serial number (to be obtained from S.O. (Cus. III) and 'Y' is the year of issue.

3.    All instructions/ clarifications issued by the following sections shall be covered by these instructions :-

CUS. III, CUS.IV, CUS. V, CUS. VT, Tariff Unit, Drawback Directorate, Anti- Smuggling Wing, L.C. Wing, F.T.T., I.C.D. and T.R.U.