Postal parcel clearance: detention and adjudication procedures govern assessment, examination, and duty recovery at presentation date. Procedure for clearance of foreign postal parcels requires the Postmaster to forward a memo and supporting Bills of Entry and declarations to Customs; the Customs Appraiser scrutinizes and detains parcels for defective particulars, misdeclaration or undervaluation, assesses duty by conversion at ruling exchange rates and on the applicable presentation or inward-entry date, and oversees opening, examination and resealing of parcels. Detained or prohibited consignments trigger detention and adjudication, and duties assessed are recovered by the Post Office from addressees and credited to Customs with duplicate records retained for claims.
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Provisions expressly mentioned in the judgment/order text.
Postal parcel clearance: detention and adjudication procedures govern assessment, examination, and duty recovery at presentation date.
Procedure for clearance of foreign postal parcels requires the Postmaster to forward a memo and supporting Bills of Entry and declarations to Customs; the Customs Appraiser scrutinizes and detains parcels for defective particulars, misdeclaration or undervaluation, assesses duty by conversion at ruling exchange rates and on the applicable presentation or inward-entry date, and oversees opening, examination and resealing of parcels. Detained or prohibited consignments trigger detention and adjudication, and duties assessed are recovered by the Post Office from addressees and credited to Customs with duplicate records retained for claims.
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