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        Outsourcing by an authorized Courier-reg.

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        Outsourcing by authorised couriers: prior intimation suffices for pick up, local delivery, official transport and housekeeping. The Board relaxed the requirement under Regulation 13(j) so that for pick up or local delivery of courier packages, transportation for officials, and housekeeping activities, authorised couriers need only provide prior intimation to Customs rather than obtain written permission; this applies to functions before entry inwards/after clearance of imports and before carting in/after 'Let Export' of exports. The authorised courier must exercise due diligence before outsourcing, while permission remains necessary for other core activities to protect supply chain integrity and revenue.
                        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.

                              Outsourcing by authorised couriers: prior intimation suffices for pick up, local delivery, official transport and housekeeping.

                              The Board relaxed the requirement under Regulation 13(j) so that for pick up or local delivery of courier packages, transportation for officials, and housekeeping activities, authorised couriers need only provide prior intimation to Customs rather than obtain written permission; this applies to functions before entry inwards/after clearance of imports and before carting in/after 'Let Export' of exports. The authorised courier must exercise due diligence before outsourcing, while permission remains necessary for other core activities to protect supply chain integrity and revenue.





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                              ActsIncome Tax
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