e-Way Bill - CBIC lays down detailed procedure for inspection, detention & release of goods

The Para (b) which lays down procedure for verification, does not specify at all that the first step is to verify the nature of movement with reference to categories of exempt goods and that the Conveyance needs an e way bill to cover the trip. This is so because there are exemptions to goods moving within 50 Kms., goods moving under Customs RFID Self Seal, etc. and this Para provides that all Trucks to provide valid e way bill as the first step. At the bottom end the "Proper Officer" will not in many instance be even aware of the Enabling Provisions and insist on the E Way bill even for exempted Categories, on the basis of this procedure prescribed. This is bound to delay legitimate movements and add to costs. The Department should specify that the first step is to verify the Documents and see the nature of movement and that the Voyage is not covered by an exempted category and then go to verifying the E Way Bill and Documents.

Balan balan 14/04/2018