Customs Act 1962

Special provisions regarding baggage, goods imported or exported by Post or Courier, and stores

Section 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 .