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Customs Act 1962
Special provisions regarding baggage, goods imported or exported by Post or Courier, and stores
Section 84. Regulations regarding goods imported or to be exported by post
*The
Board
may make regulations providing for -
1[(a) the form and manner in which an entry
may be made in respect of goods imported or to be exported by 2[post or courier] [helldodold[post]helldod]]
[helldodold[(a) the form and manner in which an entry may be made in respect of any specified class of goods imported or to be exported by 2[post or courier] [helldodold[post]helldod], other than goods which are accompanied by a label or declaration containing the description, quantity and value
thereof;]helldod]
(b) the examination
, assessment
to duty, and clearance of goods imported or to be exported by 2[post or courier] [helldodold[post]helldod];
(c) the transit or transhipment of goods imported by 2[post or courier] [helldodold[post]helldod], from one customs station
to another or to a place outside India
.
1 Substituted Vide Section 105 of the Finance Act, 2017
2 Substituted Vide Section 89 of the Finance Act 2018
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