Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Courier customs definitions establish electronic declarations, authorised courier status, e-commerce, and conditions for documents, gifts, samples and low-value consignments.
Regulation 3 defines key terms for courier import and export processing, including Authorised Courier, Customs airport, electronic declaration, documents, e-commerce, gifts, samples, low value dutiable consignment, service centre and GSTIN. Electronic declarations are lodged in the Customs Computer System through a service centre or an authorised courier's data communication facility. Gifts and samples must be bona fide, within prescribed value limits, unrestricted and not involve foreign-exchange transfer. Undefined terms carry the meanings assigned under the Customs Act.
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