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Query raised on 18 March 2018 12:11:31 and answered on 18 March 2018 13:11:31


Good Morning and Happy New Year,

The Courier Bill Of Entry (CBE-XII) is filed for free gifts and samples at CC, Sahar, Mumbai. As per practice, IEC is not mandatory to be quoted in case of gifts and baggage to be cleared under CBE-XII.

However, I am told that read more »


Query raised on 22 February 2018 18:36:31 and answered on 23 February 2018 11:36:31


In terms of section 77 of customs Act 1962, the owner of any baggage shall for the purpose of clearing it make a declaration of its contents to the proper officer.

If a passenger carries Indian currency or foreign currency more than permissible limits in terms of FEMA 1999, read more »


Query raised on 07 January 2018 16:23:50 and answered on 08 January 2018 16:23:50


A) In terms of sub-section (1) of section 102 of customs Act 1962, when any officer of Customs is about to search any person -----the officer of customs shall, if such person so requires, take him without unnecessary delay to the read more »

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