Procedure to be followed in the case of undelivered articles/Return To Sender (RTS) parcels imported through Foreign Post Office-Chennai-Sea (Postal Appraising Department)
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Return-to-sender customs duty cancellation: FPOs must forward RTS parcel lists for verification and duty cancellation. Undelivered articles and RTS parcels imported via the Foreign Post Office (Chennai Sea) must be returned to origin and the FPO must forward periodic lists of such parcels, including customs duty levied and reasons for non delivery, to the Commissioner of Customs (Imports), Chennai for verification and cancellation of the customs duty.
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.
Return-to-sender customs duty cancellation: FPOs must forward RTS parcel lists for verification and duty cancellation.
Undelivered articles and RTS parcels imported via the Foreign Post Office (Chennai Sea) must be returned to origin and the FPO must forward periodic lists of such parcels, including customs duty levied and reasons for non delivery, to the Commissioner of Customs (Imports), Chennai for verification and cancellation of the customs duty.
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