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          Passenger Clearance System – Facilitation-cum-Enforcement

          CBEC's Customs Manual (2002) (OLD)

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          Passenger customs allowances and declaration channels govern duty assessment and penalties for undeclared or prohibited imports on international travel. The passenger clearance regime permits travelers to use the Green Channel for goods within duty free entitlements or the Red Channel to declare excess or dutiable items; declarations are recorded, duties assessed and paid, and concealment or misdeclaration attracts seizure, fines and prosecution. Distinct allowance rules apply to residents, tourists and transferees, with specific provisions for tobacco, alcohol, jewelry, precious metals, firearms, pets, unaccompanied baggage, detained/mishandled baggage and currency; departure controls focus on preventing prohibited exports and facilitating re-import documentation.
                            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 customs allowances and declaration channels govern duty assessment and penalties for undeclared or prohibited imports on international travel.

                                  The passenger clearance regime permits travelers to use the Green Channel for goods within duty free entitlements or the Red Channel to declare excess or dutiable items; declarations are recorded, duties assessed and paid, and concealment or misdeclaration attracts seizure, fines and prosecution. Distinct allowance rules apply to residents, tourists and transferees, with specific provisions for tobacco, alcohol, jewelry, precious metals, firearms, pets, unaccompanied baggage, detained/mishandled baggage and currency; departure controls focus on preventing prohibited exports and facilitating re-import documentation.





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                                  ActsIncome Tax
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