Assessable value governs valuation and duty calculation for courier dutiable goods, requiring agent declarations and supporting airway bills. Form Courier Bill of Entry V (CBE V) is the customs declaration for dutiable courier imports, recording consignor/consignee and shipment details, invoice value, exchange rate and includible charges to determine the assessable value for duty computation, and requiring agent authorisation, attestation that no contrary documents exist, conformity with airway bills/invoices, enclosure of supporting documents, and signatures of audit, assessing and proper officers.
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Provisions expressly mentioned in the judgment/order text.
Assessable value governs valuation and duty calculation for courier dutiable goods, requiring agent declarations and supporting airway bills.
Form Courier Bill of Entry V (CBE V) is the customs declaration for dutiable courier imports, recording consignor/consignee and shipment details, invoice value, exchange rate and includible charges to determine the assessable value for duty computation, and requiring agent authorisation, attestation that no contrary documents exist, conformity with airway bills/invoices, enclosure of supporting documents, and signatures of audit, assessing and proper officers.
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