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          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.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Bond and security requirement for authorised couriers ensures compliance and secures recovery of unpaid duties.</h1> Authorised couriers must execute a bond and furnish security as a cash deposit or bank guarantee in favour of the Principal Commissioner or Commissioner, ten lakhs for major international airports and five lakhs for other airports, to secure compliance with customs laws and to ensure payment of any duty not levied or short-levied on goods cleared by the courier when recovery from the importer or exporter is not possible; this requirement applies for each customs airport where the courier is registered or has intimated operations.

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