MARCH 06, 2016

By G Jayaprakash, Advocate

THE necessity to declare the content of the baggage is provided under Section 77 of the Customs Act, 1962 by the following words:

"The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer."

To ensure hassle free passage of passengers (read VVIPs), green channels are introduced to skip the requirement of declaration of the content of baggage before proper officer. The writer had penned a piece Sense of History and the Role of Customs Officials where in the process of declaration of content of baggage was explained and suggestion was made of the need for accountability of officials.

The year 2013 saw the enactment of "The Customs Baggage Declaration Regulations, 2013" effective from 2014 mandating a written declaration of the content of baggage by passengers entering India from outside India. This declaration appeared to be a half hearted attempt to contain smuggling if we read the Regulations enacted in 2013 in tandem with the recent revelations of foreign assets of certain kith and kin. The Budget 2016 amended the Regulation to provide that declaration will have to be filed only by those passengers who carry dutiable or prohibited goods.

As per the law enacted by the Parliament, a passenger entering India from outside India is bound to declare the content of the Baggage and the Regulations enacted mandate its declaration in writing. Without considering the different status of passengers, the Regulation requires filing of the declaration like filing of passenger manifest by the Carriers (Airlines) immediately on arrival. To enable it, one has to fill it up within the Aircraft. This will be difficult for the aged, children and the ‘not so educated' class of passengers. The lapses in declaring any item, which may be dutiable or prohibited, will adversely affect the passenger.

Will the authorities consider setting up space/kiosk for the passengers to fill up the declaration within the baggage hall and provide assistance, if required? Recently an Appellate authority observed that the passenger can refuse to sign the seizure document if the goods are seized within the baggage hall before giving an opportunity to declare. What Justice Harvey Perry stated about the undisputed sovereignty of the Excise Officials is equally applicable to the Customs Officials in the Baggage Hall. A convenient space to fill up the Customs Baggage Declaration inside the baggage hall will go a long way in reminding the passengers the necessity to declare the dutiable or prohibited goods by reassessing the content of the baggage and will save them from the overzealous officials' adjudication thirst.

Ease of a pleasant journey is also a part of ease of doing business and hope those who are committed to make ease of doing business in India will consider providing space for passengers to fill up the Baggage declaration inside the Baggage hall.