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CMA Final · Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

Bharat Gifts Ltd, Jaipur, receives goods imported by an authorised courier. The courier presents the list of particulars to the proper officer on 12 March. The rate of duty was 15% till 11 March and became 20% from 12 March. The goods are not imported by vessel. Which rate applies under Section 83?

The rate is 20%. Section 83(1) fixes the rate on the date the authorised courier presents the list of particulars to the proper officer, here 12 March, when the rate had risen to 20%. The vessel-arrival proviso does not apply.

  1. A15%, the rate on the date of the courier's arrival
  2. B20%, the rate on the date the list was presented to the proper officerCorrect
  3. C15%, the rate on the date the consignee takes delivery
  4. D20%, the rate on the date the consignee files the bill of entry

Explanation

Under Section 83(1), the rate of duty for goods imported by courier is the rate in force on the date the authorised courier presents the list of particulars to the proper officer. That date is 12 March, so 20% applies. The arrival-date proviso applies only to goods imported by vessel when the list was presented before arrival.

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