Central Act

The Customs Act, 1962

84. Regulations regarding goods imported or to be exported by post or courier. 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 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.