Regulations in respect of baggage. 

SECTION 81.  

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. 

Goods imported or exported by post