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of <h1>Owners Must Declare Baggage Contents to Customs Under Section 77 of Customs Act, 1962 for Clearance Compliance.</h1> Under Section 77 of the Customs Act, 1962, the owner of any baggage must declare its contents to the appropriate customs officer for the purpose of clearance. This requirement is part of the special provisions concerning baggage, as well as goods imported or exported by post, courier, and stores, ensuring compliance with customs regulations.
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