https://www.taxtmi.com/circulars?id=64498 Allows contactless delivery of international courier consignments via OTP validation as an alternative to physical signatures; couriers must register and KYC the consignee's mobile number, electronically validate OTP at delivery, with failed validation preventing delivery. Proof of delivery may be by physical signature or OTP, and couriers must retain OTP generation and validation data and the full audit trail for five years, available to customs officers on request. en-us Tue, 20 Oct 2020 00:00:00 +0530 Tue, 20 Oct 2020 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64498 Allows contactless delivery of international courier consignments via OTP validation as an alternative to physical signatures; couriers must register and KYC the consignee's mobile number, electronically validate OTP at delivery, with failed validation preventing delivery. Proof of delivery may be by physical signature or OTP, and couriers must retain OTP generation and validation data and the full audit trail for five years, available to customs officers on request. Circulars Customs Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64498