Amendment status not verified — confirm the current text below against the official source.
The Board may make regulations providing for-- [(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by [post or courier];] (b) the examination, assessment to duty, and clearance of goods imported or to be exported by [post or courier]; (c) the transit or transhipment of goods imported by [post or courier], from one customs station to another or to a place outside India. Subs. by s. 89, ibid., for "post" (w.e.f. 28-3-2018). Subs. by Act 7 of 2017, s. 105, for clause (a) (w.e.f. 31-3-2017).