DEMO|

THE CUSTOMS ACT
Chapter- XI. SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES

81. Regulations in respect of baggage.-

The Board may make regulations,-

(a) providing for the manner of declaring the contents of any baggage;

(b) providing for the custody, examination, assessment to duty and clearance of baggage;

(c) providing for the transit or transhipment of baggage from one customs station to another or to a place outside India.

Goods imported or exported by post