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        Case ID :

        Import/Export of Goods by Courier Mode at Courier Baggage Cell (C.B.C) at Air Cargo Complex (A.C.C), Ahmedabad - Regarding

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        Courier clearance procedures at a dedicated CBC enable regulated import and export processing under specified customs rules. Establishment of a Courier Baggage Cell at the Air Cargo Complex, Ahmedabad, to process import and export parcels under the Courier Imports & Exports (Clearance) Regulations, 1998. Authorized Couriers must register, furnish bond and security, and comply with obligations; registration is ten years and revocable for misconduct. Clearance uses flight wise Courier Shipping Bills and Courier Bills of Entry (CBE I-V) with defined screening, percentage examinations, assessment and duty payment procedures; certain goods are excluded from courier clearance and may require regular Bills of Entry. The approved custodian and airlines have specified handling, segregation and endorsement responsibilities, and detained or uncleared cargo is subject to detention, disposal and audit.
                          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.

                                Courier clearance procedures at a dedicated CBC enable regulated import and export processing under specified customs rules.

                                Establishment of a Courier Baggage Cell at the Air Cargo Complex, Ahmedabad, to process import and export parcels under the Courier Imports & Exports (Clearance) Regulations, 1998. Authorized Couriers must register, furnish bond and security, and comply with obligations; registration is ten years and revocable for misconduct. Clearance uses flight wise Courier Shipping Bills and Courier Bills of Entry (CBE I-V) with defined screening, percentage examinations, assessment and duty payment procedures; certain goods are excluded from courier clearance and may require regular Bills of Entry. The approved custodian and airlines have specified handling, segregation and endorsement responsibilities, and detained or uncleared cargo is subject to detention, disposal and audit.





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                                ActsIncome Tax
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