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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Baggage regulations govern declaration, custody, examination, assessment and transit of baggage and clearance procedures by customs authorities.</h1> Section 81 empowers the Board to make regulations prescribing the manner of declaring baggage contents, the custody, examination, assessment to duty and clearance procedures for baggage, and the transit or transhipment of baggage between customs stations or to places outside India.

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