Low value dutiable consignment rules permit consignee authorization at delivery while allowing a transition period for examination compliance. Regulatory amendments define low value dutiable consignment as imports (excluding documents, gifts and samples) with invoice value not exceeding one lakh rupees; allow authorization for imports of documents, gifts, samples and such low value consignments to be obtained at delivery subject to consignor pre-clearance authorization and retention of consignee authorization for one year or until Customs audit; grant authorised couriers a transition period until 31st December, 2011 for fulfilment of obligations relating to examination under regulation 8 of the Customs House Agents Licensing Regulations, 2004; and make specified technical changes to CBE forms.
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Provisions expressly mentioned in the judgment/order text.
Low value dutiable consignment rules permit consignee authorization at delivery while allowing a transition period for examination compliance.
Regulatory amendments define low value dutiable consignment as imports (excluding documents, gifts and samples) with invoice value not exceeding one lakh rupees; allow authorization for imports of documents, gifts, samples and such low value consignments to be obtained at delivery subject to consignor pre-clearance authorization and retention of consignee authorization for one year or until Customs audit; grant authorised couriers a transition period until 31st December, 2011 for fulfilment of obligations relating to examination under regulation 8 of the Customs House Agents Licensing Regulations, 2004; and make specified technical changes to CBE forms.
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