Postal export declarations require prescribed customs forms and exchange control clearance; prohibited goods prompt detention and adjudication. Postal exports must be accompanied by prescribed customs Declarations and, where applicable, the exchange control P.P. form; an authorised certificate can exempt the P.P. declaration within permitted limits. Postal authorities must screen consignments for prohibited or restricted goods before presenting them to Customs. Suspected consignments may be detained and opened by Customs in the presence of postal officials; consignments without prohibited or misdeclared contents are re packed and returned, while prohibited, restricted, or intentionally misdeclared consignments are investigated and subjected to adjudication proceedings.
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Provisions expressly mentioned in the judgment/order text.
Postal export declarations require prescribed customs forms and exchange control clearance; prohibited goods prompt detention and adjudication.
Postal exports must be accompanied by prescribed customs Declarations and, where applicable, the exchange control P.P. form; an authorised certificate can exempt the P.P. declaration within permitted limits. Postal authorities must screen consignments for prohibited or restricted goods before presenting them to Customs. Suspected consignments may be detained and opened by Customs in the presence of postal officials; consignments without prohibited or misdeclared contents are re packed and returned, while prohibited, restricted, or intentionally misdeclared consignments are investigated and subjected to adjudication proceedings.
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