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          Case ID :

          Passenger processing

          Overview of Customs Functions

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          Customs passenger processing ensures facilitation while preventing smuggling and enforcing prohibitions on goods and currency. All incoming international passengers, after immigration clearance, must pass through Customs for facilitation and speedy clearance while Customs detects and deters smuggling, duty evasion by non declaration or mis declaration, and unlawful export or import of regulated items including foreign currency, antiques, wildlife, narcotics and psychotropic substances; controls apply to items on the person, in hand baggage and in accompanied baggage and include enforcement of allied laws before goods enter or leave the country.

          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.

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          <h1>Customs passenger processing ensures facilitation while preventing smuggling and enforcing prohibitions on goods and currency.</h1> All incoming international passengers, after immigration clearance, must pass through Customs for facilitation and speedy clearance while Customs detects and deters smuggling, duty evasion by non declaration or mis declaration, and unlawful export or import of regulated items including foreign currency, antiques, wildlife, narcotics and psychotropic substances; controls apply to items on the person, in hand baggage and in accompanied baggage and include enforcement of allied laws before goods enter or leave the country.

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          ActsIncome Tax
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