Documents-only declaration: courier must certify consignee authorization and non-commercial nature to permit customs clearance. Courier Bill of Entry VIII requires the authorised courier to record shipment particulars and certify possession of consignee authorisations, and to declare that the imported items are documents of no commercial value and are not goods liable to duty or subject to import prohibition or restriction; validation requires signatures of the audit officer, assessing officer and proper officer.
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.
Documents-only declaration: courier must certify consignee authorization and non-commercial nature to permit customs clearance.
Courier Bill of Entry VIII requires the authorised courier to record shipment particulars and certify possession of consignee authorisations, and to declare that the imported items are documents of no commercial value and are not goods liable to duty or subject to import prohibition or restriction; validation requires signatures of the audit officer, assessing officer and proper officer.
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