https://www.taxtmi.com/circulars?id=53769 Courier operations require segregation of consignments into documents, samples/gifts and dutiable goods and submission of CSB I/II for exports and CBE I-V for imports. All courier bags are subject to 100% X ray screening and percentage based physical examination; discrepancies lead to formal detention memos, examination, and possible reassessment. Filing, serialisation, airline and CBC endorsements, reconciliation of manifests and Bills of Entry, prior filing on documentary proof, and custodian custody with 'out of charge' release are mandatory procedural steps. en-us Tue, 06 Sep 2005 00:00:00 +0530 Mon, 13 Jul 2015 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53769 Courier operations require segregation of consignments into documents, samples/gifts and dutiable goods and submission of CSB I/II for exports and CBE I-V for imports. All courier bags are subject to 100% X ray screening and percentage based physical examination; discrepancies lead to formal detention memos, examination, and possible reassessment. Filing, serialisation, airline and CBC endorsements, reconciliation of manifests and Bills of Entry, prior filing on documentary proof, and custodian custody with 'out of charge' release are mandatory procedural steps. Circulars Customs Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53769