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    <title>Procedure in case of postal imports</title>
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    <description>Postal imports procedure requires the Postmaster to present memos, bills of entry, senders&#039; declarations and dispatch notes to Customs; Customs Appraisers inspect declarations, detain parcels for examination if misdeclared or suspected undervaluation, convert declared values at ruling exchange rates, assess duty at the rate in force on presentation or filing date, and direct detention and adjudication for prohibited or misdeclared goods. Assessed duties are recovered by the Post Office from addressees at delivery and credited to Customs under inter-departmental procedure, with bills retained and duplicate copies supplied to Customs for refund claims.</description>
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    <pubDate>Sun, 05 Mar 2023 13:02:00 +0530</pubDate>
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