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          Clearance of arriving passengers

          International Passenger Facilitation

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          Passenger declaration obligations: failure or misdeclaration can trigger seizure and penal prosecution under customs rules. Arrival clearance requires passengers to declare dutiable or prohibited goods and complete the Customs Baggage Declaration Form, then choose the Green Channel if carrying nothing to declare within duty free allowance or the Red Channel if declaring goods or carrying excess goods; officers may record Oral Declarations, scrutinize travel documents, assess duty and permit clearance on payment. Misdeclaration or passage through the Green Channel with dutiable/prohibited goods, and importation of commercial quantities, attract seizure/confiscation and strict penal action, including enhanced fines and prosecution for repeat offenders; only bona fide personal baggage is allowed.
                            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.

                                  Passenger declaration obligations: failure or misdeclaration can trigger seizure and penal prosecution under customs rules.

                                  Arrival clearance requires passengers to declare dutiable or prohibited goods and complete the Customs Baggage Declaration Form, then choose the Green Channel if carrying nothing to declare within duty free allowance or the Red Channel if declaring goods or carrying excess goods; officers may record Oral Declarations, scrutinize travel documents, assess duty and permit clearance on payment. Misdeclaration or passage through the Green Channel with dutiable/prohibited goods, and importation of commercial quantities, attract seizure/confiscation and strict penal action, including enhanced fines and prosecution for repeat offenders; only bona fide personal baggage is allowed.





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                                  ActsIncome Tax
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