Courier authorisation and strict KYC determine eligibility for courier clearance, with misdeclared consignments subject to detention and reassessment. Assessment and clearance under the CEDPR, 2010 is limited to goods/documents transported by air by a registered Authorised Courier engaged in international door to door delivery; customs agents/brokers do not qualify. Authorised Couriers must obtain consignor and consignee authorisations after prescribed due diligence and KYC and produce them at assessment; consignments failing regulatory definitions for documents, gifts or samples, or misdeclared consignments, must be detained, reassessed, and may be seized and adjudicated. Courier charges must be included in CIF/assessable value when determining exemption eligibility. Supervisory examinations, audits and reporting obligations are mandated to ensure compliance.
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 authorisation and strict KYC determine eligibility for courier clearance, with misdeclared consignments subject to detention and reassessment.
Assessment and clearance under the CEDPR, 2010 is limited to goods/documents transported by air by a registered Authorised Courier engaged in international door to door delivery; customs agents/brokers do not qualify. Authorised Couriers must obtain consignor and consignee authorisations after prescribed due diligence and KYC and produce them at assessment; consignments failing regulatory definitions for documents, gifts or samples, or misdeclared consignments, must be detained, reassessed, and may be seized and adjudicated. Courier charges must be included in CIF/assessable value when determining exemption eligibility. Supervisory examinations, audits and reporting obligations are mandated to ensure compliance.
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