Custom Act, 1962
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