https://www.taxtmi.com/acts?id=1321 An Authorised Courier must obtain client authorisation for customs clearance, advise compliance with customs law, report client non-compliance, and exercise due diligence over clearance information. The courier must not withhold relevant information from entitled clients or the Assessing Officer, improperly influence customs officers, or outsource prescribed functions without written permission. It must maintain inspectable records, file declarations through a duly authorised qualified person, and verify clients' antecedents, Importer Exporter Code number, identity and declared business address through reliable and independent information. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 12 Aug 2026 16:21:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1321 An Authorised Courier must obtain client authorisation for customs clearance, advise compliance with customs law, report client non-compliance, and exercise due diligence over clearance information. The courier must not withhold relevant information from entitled clients or the Assessing Officer, improperly influence customs officers, or outsource prescribed functions without written permission. It must maintain inspectable records, file declarations through a duly authorised qualified person, and verify clients' antecedents, Importer Exporter Code number, identity and declared business address through reliable and independent information. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1321