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Section 81 of the Customs Act - Regulations in respect of baggage

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Last Updated: 03-09-2026

Baggage:

 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.