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.
Source
: http://foreignpostmumbai.blogspot.in/
