THE CUSTOMS ACT, 1962 · SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES — Baggage
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.