Section 5(1)(b) in The Courier Imports and Exports (Clearance) Regulations, 1998
(b)the Authorized Courier shall file a statement with proper officer in respect of such import of goods in Form [Courier Bill of Entry-II (CBE-II) or Form Courier Bill of Entry-VII (CBE-VII), as may be applicable] [Substituted words "Courier Bill of Entry-II (CBE-II)" by Notification No. G.S.R. 184(E), dated 14.3.2001 (w.e.f. 9.11.1998)] appended to these regulations.