https://www.taxtmi.com/article/detailed?id=10597 Controlled delivery under Section 109A authorises supervised passage of suspect consignments into, through or out of India to identify persons involved in customs offences. The Regulations require initiation by the proper officer via FORM-I with consignor, transport and offence particulars, approval by the specified authority, and permit delivery to foreign countries in consultation with the competent foreign authority. Operational measures allow marking and track-and-trace devices, issuance of FORM-II to prevent interception by other agencies, retrospective approval within a short period where necessary, and mandatory reporting on completion or termination. en-us Wed, 10 Aug 2022 10:39:01 +0530 Wed, 10 Aug 2022 10:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10597 Controlled delivery under Section 109A authorises supervised passage of suspect consignments into, through or out of India to identify persons involved in customs offences. The Regulations require initiation by the proper officer via FORM-I with consignor, transport and offence particulars, approval by the specified authority, and permit delivery to foreign countries in consultation with the competent foreign authority. Operational measures allow marking and track-and-trace devices, issuance of FORM-II to prevent interception by other agencies, retrospective approval within a short period where necessary, and mandatory reporting on completion or termination. Articles Customs - Import - Export - SEZ Wed, 10 Aug 2022 10:39:01 +0530 https://www.taxtmi.com/article/detailed?id=10597