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Section

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Notifications

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113. Confiscation of goods attempted to be improperly exported, etc.

112. Penalty for improper importation of goods, etc.

111. Confiscation of improperly imported goods, etc.

80. Temporary detention of baggage.

78. Determination of rate of duty and tariff valuation in respect of baggage.

74. Drawback allowable on re-export of duty-paid goods.

2(34). "proper officer"

2(3). "baggage"

Notification No. 326-Cus. Dated 23rd December 1983. (Exemption to articles of gift imported as baggage by Union or State Ministers Public Servants and foreign dignitaries.)

Notification No. 40/2012-Customs (N.T.) F.No. 437/1/2011-Dir (Cus) dated the 2nd May 2012. ( assigns the officers )

NOTIFICATION No. 26/2022-Customs (N.T.) F. No. 450/72/2021-Cus IV Dated 31st March 2022

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

77. Declaration by owner of baggage. -

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