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            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.

            <h1>Authorised courier obligations require client authorization, due diligence, identity verification and recordkeeping for customs clearance.</h1> Authorised Courier obligations require obtaining client authorization for import/export clearance, filing declarations through duly qualified and authorised agents, advising clients on compliance with the Customs Act, verifying IEC correctness, client identity and declared business address using reliable independent documents, exercising due diligence in information furnished to Customs, maintaining prescribed records, and not withholding information from clients or assessing officers.

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