Assessable value in courier bill of entry governs declaration and duty assessment for imported dutiable goods at customs. Form CBE-X is the prescribed customs declaration for dutiable goods by courier, capturing carrier and shipment particulars, consignee and invoice data, quantities, values, freight/insurance and landing charges, tariff classification and notifications, and computed duty components. It mandates disclosure of all charges includible in assessable value under customs valuation rules and requires the authorised courier/agent to declare authority from consignees, accuracy of entries and supporting documents, and to notify customs of any subsequently received documents altering price, value, quantity or description.
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Provisions expressly mentioned in the judgment/order text.
Assessable value in courier bill of entry governs declaration and duty assessment for imported dutiable goods at customs.
Form CBE-X is the prescribed customs declaration for dutiable goods by courier, capturing carrier and shipment particulars, consignee and invoice data, quantities, values, freight/insurance and landing charges, tariff classification and notifications, and computed duty components. It mandates disclosure of all charges includible in assessable value under customs valuation rules and requires the authorised courier/agent to declare authority from consignees, accuracy of entries and supporting documents, and to notify customs of any subsequently received documents altering price, value, quantity or description.
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