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Section 81 — Regulations in respect of baggage.

The Customs Act,1962
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.

Official Hindi (PDF) ↗

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