1. Post Parcel has been detained by
Customs since the value of the contents exceeds permissible limit of Rs.2000/-.
The dutiable articles, intended for personal use, imported by post or air, are
restricted subject to value limit of Rs.2000/-(CIF), as per the conditions laid
down under the CTH 9804 under the clause 3(1)(i) of Foreign Trade (Exemption
from application of Rules in certain cases) order, 1993. In view of the above
restriction the goods having value more than Rs.2000/-(CIF) become restricted for
import and the same are liable for confiscation under Section 111 (d) of the
Customs Act, 1962 and the
Importer is liable for penalty under Section 112(a)(i) of the Customs
Act, 1962.
2. Bonafide gifts
upto a value limit of Rs.10000/- imported by Post are allowed free of duty
under Notfn No.171/93 – Cus. Dated 16.09.1993 (as amended). Items imported as
gift are restricted for importation under Foreign Trade (Development &
Regulation ) Act, 1992. The gift articles exceeding limit of Rs.10000/- are leviable
to duty @ 41.492%.
3. Bonafide
commercial samples and proto types upto a value of Rs.10000/- are also allowed
free of duty under Notfn No.154/1994 dated 13/07/1994 (as amended), subject to
the condition that the said goods have been supplied free of charge.
4. The goods
intended to be imported other than articles for personal use and gift are
chargeable to duty under respective chapter heading, subject to production of
IEC No. and other relevant documents required for such import. Persons importing
goods for personal use and the goods not connected with trade or manufacture or
agriculture, are exempt from IEC code. In case the customs duty payable is not
more than Rs.100/- the same is exempt vide Notfn No.21/2002-Cus, dated
01.03.2002 (as amended).
5. The post parcel
containing Medicine / Chemicals shall be released only after obtaining a NOC
(No Objection Certificate) from Drug Controller / Chemical Examiner, Addl. Drug
Controller available in the office.
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