Customs Act, 1962 — Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores (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.
