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Customs Act,1962

Act No : 52


Section : Regulations in respect of baggage.

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