CBEC Customs Manual 2011 - Chapter 26 - International Passenger Facilitation.[page 200-205 web pdf page 213/256]
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.]
"In case the card is
incomplete the Customs Officer helps record the Oral Declaration (O.D) of
the passenger and thereafter countersigns/stamps the same, after taking the passenger’s signature." [2.3]
Customs portion of
the Disembarkation Card has a column to declare the number of packages and the value and does not have any space for declaring the description of goods. As such the passengers who are opting for clearance through the Red Channel are to use the Customs Series Form 37 - Form of Baggage Declaration - prescribed u/s 81 of the Customs Act, 1962. Moreover, the customs officer is not
- There is an instruction that the description of goods has to be filled up by the passenger under Column 1 of the Baggage Declaration.
- 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.
- Proviso in Para 3 says that the articles are not for sale.
- 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.
- Para 5 says that duty is charged on the value of the goods in India including cost of importation.
- Articles not belonging to the passenger or which are for sale etc. are required to be declared separately.