https://www.taxtmi.com/article/detailed?id=15962 The Green and Red Channel system, grounded in the Customs Act and baggage rules, operationalizes passenger declaration by treating Green Channel passage as a deemed statement of no dutiable or prohibited goods and directing declaring passengers to the Red Channel for assessment. This structured choice creates evidentiary weight for enforcement, enables selective interception through risk profiling and intelligence, and provides a voluntary disclosure mechanism with administrative leniency for bona fide non compliance, thereby balancing trade facilitation with revenue protection and regulatory enforcement. en-us Thu, 05 Mar 2026 08:41:37 +0530 Thu, 05 Mar 2026 08:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15962 The Green and Red Channel system, grounded in the Customs Act and baggage rules, operationalizes passenger declaration by treating Green Channel passage as a deemed statement of no dutiable or prohibited goods and directing declaring passengers to the Red Channel for assessment. This structured choice creates evidentiary weight for enforcement, enables selective interception through risk profiling and intelligence, and provides a voluntary disclosure mechanism with administrative leniency for bona fide non compliance, thereby balancing trade facilitation with revenue protection and regulatory enforcement. Articles Customs - Import - Export - SEZ Thu, 05 Mar 2026 08:41:37 +0530 https://www.taxtmi.com/article/detailed?id=15962