THE CUSTOMS ACT, 1962 · SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES — Goods imported or exported by post
Section 84 — Regulations regarding goods imported or to be exported by post or courier
The Board may make regulations providing for—
5[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 4[post or courier];]
(b)the examination, assessment to duty, and clearance of goods imported or to be exported by 4[post or courier];
(c)the transit or transhipment of goods imported by 4[post or courier], from one customs station to another or to a place outside India.