Clarification regarding courier import consignments cleared under CBE-XII

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....ated 13.07.1994 (as amended) and CBEC Notification No. 77/2017 - Customs dated 13.10.2017 regarding exemption to samples, price lists, commercial samples or prototypes imported as baggage or by post, air or courier service and prototypes of engineering goods imported as samples for executing or securing export orders and Public Notice No. 25/2016 dated 23.12.2016 on implementation of Express Cargo Clearance System (ECCS) at Courier Terminal, Sahar, Mumbai. 2. In reference to the notifications mentioned above, goods as described below are exempted from whole of the duty of Customs leviable thereon subject to fulfilment of the conditions mentioned in column (3) of the table below: TABLE S. No. Description of goods Conditions ....

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....ue and quantity of goods already imported under this notification during the last twelve months. (v) The importer at the time of importation - (A) declares that - (a) the samples have been imported into India solely for the purpose of being shown in India for the guidance of exporters or for securing or executing an export order; (b) the total import value of sample does not exceed Rs 3,00,000 (Three lakhs) or 0.25% of average value of three immediately preceding years exports whichever is lower, in the case the sample is related to gem and jewelry industry imported by exporter of gem and jewelry, as the case may be and Rs. 1,00,000 (one lakh) in case of any other import of commercial samples and such sample sh....

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....ll execute a bond in such form and for such sum and with such surety as may be prescribed by the Assistant Commissioner of Customs, for the purpose of enforcing conditions (ii) and (iii), as the case may be. 5. Bona fide commercial samples and prototypes (i) The said goods have been imported by post or in an aircraft, or by courier service; (ii) the value of the said samples or prototypes does not exceed rupees ten thousand; and (iii) the said goods have been supplied free of charge. Explanation. - For the purpose of condition (ii), postal charges or the air-freight shall not be taken into account for determining the value limit of rupees ten thousand. 3. As per para 5.4.2 of the Public Notice No. 25/2016 (as amended) d....