TaxTMI 
TaxTMI 
Clearance of import goods
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....ft or the authorised agent of courier service carrying goods by any other mode of transport shall file a statement, immediately on arrival of the import goods at the airport by such aircraft or the land customs station by any other mode of transport, as the case may be with the proper officer in Form Courier Bill of Entry-1 (CBE-1) or Form Courier Bill of Entry-VI (CBE-VI), as may be applicable ap....
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....sed the examination referred to in regulation 8 or regulation 19 of the Customs House Agents Licensing Regulations, 2004] shall make entry of goods imported by him by presenting to the proper officer a bill of entry in Form Courier Bill of Entry-III (CBE-III), Form Courier Bill of Entry-IV (CBE-IV), Form Courier Bill of Entry-V (CBE-V), Form Courier Bill of Entry VIII (CBE-VIII), Form Courier Bill....
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....nits in a Free Trade Zone, as defined under Section 3 of the Central Excise Act, 1944 (1 of 1944), is claimed; (ii) goods imported under the Export Promotion Capital Goods Scheme or the Duty Entitlement Pass Book Scheme or the Duty Exemption Scheme specified under the Export and Import Policy (1st April, 1997- 31st March, 2002) as amended from time to time or any relevant Export and Import Polic....
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....per officer for examination and assessment thereof. (5 ) Any imported goods which are not taken clearance, shall be detained by the Customs and shall be disposed of after issuing a notice to the Authorised Courier after the expiry of a period of thirty days of the arrival of the said goods and the charges payable for storage and holding of such goods shall be payable by the Authorised Courier. *....