Goods imported or exported by post:
84. Regulations regarding goods imported or to be exported by [1][post or courier]. -
|
The Board may make regulations providing for - [2][(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1[post or courier];] (b) the [3][custody] examination, assessment to duty, and clearance of goods imported or to be exported by 1[post or courier]; (c) the transit or transhipment of goods imported by 1[post or courier], from one customs station to another or to a place outside India. |
[2] Substituted by the Finance Act, 2017 (7 of 2017), section 105, for clause (a) (w.e.f. 31.3.2017). Clause (a), before substitution, stood as under:
"(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 post, other than goods which are accompanied by a label or declaration containing the description, quantity and value thereof;"