Custom Act, 1962
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