Coustmer Law

LESSON- 21 CUSTOMS LAW- PROCEDURE

Mr. Gorasia

STRUCTURE

21.0 21.1 21.2 Introduction Objectives Customs Procedure 21.2.1 Import procedure 21.2.2 Assessment of import duty and clearance 21.3.3 Export procedure Clearance of goods 21.3.1 Baggage 21.3.2 Goods imported and exported by post 21.3.3 Store 21.3.4 Goods in transit Duty Drawback Provisions Let us Sum up Glossary Self Assessment Exercise Further Readings

21.3

21.4 21.5 21.6 21.7 21.8

21.0 INTRODUCTION

In the previous lesson meaning, scope, objects, nature of customs duty and classification and valuation of goods have been explained. In this lesson an attempt is being made to discuss the customs procedure. Besides, it is also proposed to discuss the provisions relating to baggage and duty draw back etc.

21.1 OBJECTIVE

After going through this lesson you should be able to understand: • • • • • • • Custom procedure Clearance of goods from ports Baggage provisions Goods imported and exported by post Store Goods in transits Duty drawback provisions

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21.2

CUSTOMS PROCEDURE

Goods are imported in India or exported from India through sea, air or land. Goods can come through post parcel or as baggage with passengers. Procedures naturally vary depending on mode of import or export

21.2.1 IMPORT PROCEDURE

Procedures have to be followed by ‘person-in-charge of conveyance’ as well as the importer. Procedure to be followed by the Carrier The 'person in charge of conveyance' (carrier of goods) has to follow prescribed procedure. • Arrival at customs port/airport only - Section 29 provides that personin-charge of a vessel or an aircraft entering India shall call or land at customs port or customs airport only. It can land at other place only if compelled by accident, stress of weather or other unavoidable cause. In such case, he should report to nearest police station or Customs Officer. While arriving by land route, the vehicle should come by approved route to ‘land customs station’ only....