Postal imports procedure: Customs appraisal and detention govern assessment, seizure and duty recovery at parcel delivery. Postal imports procedure requires the Postmaster to present memos, bills of entry, senders' declarations and dispatch notes to Customs; Customs Appraisers inspect declarations, detain parcels for examination if misdeclared or suspected undervaluation, convert declared values at ruling exchange rates, assess duty at the rate in force on presentation or filing date, and direct detention and adjudication for prohibited or misdeclared goods. Assessed duties are recovered by the Post Office from addressees at delivery and credited to Customs under inter-departmental procedure, with bills retained and duplicate copies supplied to Customs for refund claims.
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.
Postal imports procedure: Customs appraisal and detention govern assessment, seizure and duty recovery at parcel delivery.
Postal imports procedure requires the Postmaster to present memos, bills of entry, senders' declarations and dispatch notes to Customs; Customs Appraisers inspect declarations, detain parcels for examination if misdeclared or suspected undervaluation, convert declared values at ruling exchange rates, assess duty at the rate in force on presentation or filing date, and direct detention and adjudication for prohibited or misdeclared goods. Assessed duties are recovered by the Post Office from addressees at delivery and credited to Customs under inter-departmental procedure, with bills retained and duplicate copies supplied to Customs for refund claims.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
