https://www.taxtmi.com/circulars?id=1108 Assessment and clearance of goods through courier mode provide procedures for imports and exports by passenger or cargo flights, permit courier companies or the aircraft person in charge to perform import functions and sign the Courier Import Manifest (with responsibility for mis declaration), require registration with bonds and security per Customs House, allow Commissioner suspension of registration pending enquiry with appeal to the Chief Commissioner, and mandate selective scrutiny and random examination with strict action for mis declaration. en-us Fri, 13 Nov 1998 00:00:00 +0530 Fri, 01 Aug 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1108 Assessment and clearance of goods through courier mode provide procedures for imports and exports by passenger or cargo flights, permit courier companies or the aircraft person in charge to perform import functions and sign the Courier Import Manifest (with responsibility for mis declaration), require registration with bonds and security per Customs House, allow Commissioner suspension of registration pending enquiry with appeal to the Chief Commissioner, and mandate selective scrutiny and random examination with strict action for mis declaration. Circulars Customs Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1108