Chapter XI - SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY ¹[POST, COURIER] AND STORES Baggage

Declaration by owner of baggage. -

SECTION 77.  

The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer. 

Note :-

1. Substituted by section 87 (w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018), for “POST”.