Section 5(3) in The Courier Imports and Exports (Clearance) Regulations, 1998
(3)The Authorized Courier shall make entry of goods imported by him by presenting to the proper officer a bill of entry in Form [Courier Bill of Entry-III (CBE-III), Form Courier Bill of Entry-IV (CBE-IV) Form Courier Bill of Entry-V (CBE-V), Form Courier Bill of Entry-VII (CBE-VII), Form Courier Bill of Entry-IX (CBE-IX) or as the case may be in Form Courier Bill of Entry-X (CBE-X)] [Substituted words "Courier Bill of Entry-III (CBE-III), Form Courier Bill of Entry-IV (CBE-IV) or as the case may be in Form Courier Bill of Entry-V (CBE-V)" by Notification No. G.S.R. 184(E), dated 14.3.2001 (w.e.f. 9.11.1998)] appended to these regulations;Provided that the Authorized Courier, or with the concurrence of the Authorized Courier, the consignee or a Customs House Agent on behalf of the consignee, may file a bill of entry in the form prescribed in the Bill of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods;Provided that for the following goods the Entry shall be made in the form prescribed in the Bill of Entry (Forms) Regulations, 1976, namely :-(i)goods in respect of which an exemption from the levy of duty applicable to hundred per cent export oriented undertakings or to units in a free trade zone as defined under Section 3 of the Central Excise Act, 1944 (1 of 1944), is claimed.(ii)goods imported under the Export Promotion Capital Goods Scheme or the Duty Entitlement Pass Book Scheme or the Duty Exemption Scheme specified under the Export and Import Policy (1st April, 1977-31st March, 2002) as amended from time to time or any relevant Export and Import Policy issued by Government of India and in force at the time of the import;(iii)goods imported against any other licence issued under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992)(iv)goods imported by or on behalf of a person who is related to the consignor within the meanings of rule 2 of the Customs Valuation (Determination of price of Imported goods) Rules, 1988; and(v)goods in respect of which the proper officer directs filing of a bill or entry in such form.
