http://www.cbec.gov.in/cs_manual2011.pdf [Web Page No. 200 onwards - Chapter 26 International Passenger Facilitation 2. Clearance of Arriving Passengers and Para 13 - CBEC’s Customs Manual, 2011]
1. Customs Series Form No. 37 Form of Baggage Declaration is prescribed u.s. 81 of the Customs Act, 1962.
2. Para 3 of Form No.37 says that no free allowance will be granted unless the quantities and value of the articles are declared fully.
3. Para 4 says that the items listed therein in limited quantities are entitled for exemption. Moreover it is required that personal effects not listed must also be fully declared.
4. Articles not belonging to the passenger or which are for sale etc. are required to be declared separately.
Passengers have nothing to declare and are carrying dutiable goods within the prescribed free may walk through the Green Channel after handing over the Customs portion of the Disembarkation Card.
No examination of the packages is done by the Customs Officer even when the passenger chooses the Red Channel. The declaration of goods and their values is generally accepted and duty assessed. [Examination of goods resorted to, only where mis-declaration of the quantity, description or value of dutiable goods or concealment is suspected.] Passenger who opt for the Red Channel to hand over the Customs portion of the Disembarkation Card to the officer on duty and in case the card is incomplete the Customs Officer to help record the Oral Declaration (O.D) of the passenger and thereafter countersign/stamp the same, after taking the passenger’s signature.
Goods that are essentially for commerce and not for personal use, or goods in commercial quantity become liable to confiscation and the passenger liable to strict penal action. Only bonafide baggage items for personal use or use by members of his family are allowed to be imported as baggage. In case of frequent ‘short visit’ passengers and repeat offenders, the Customs officers would impose higher levels of fines and penalties and for deterrent effect even consider prosecution.
Baggage detained:Full details to be inventorised before being taken in the custody of Customs
Duty when charged ad valorem is charged on the value of the goods in India including cost of importation. (Customs Series Form No. 37 – Form for Baggage Declaration – Paragraph 5)