Baggage regulation powers cover declaration, customs examination, duty assessment, clearance, and transhipment controls. Power is conferred on the Board to make regulations governing baggage under the Customs Act, 1962. The regulations may prescribe the manner of declaring the contents of baggage, and may also provide for the custody, examination, assessment to duty and clearance of baggage. In addition, the provision permits regulations for the transit or transhipment of baggage from one customs station to another, or to a place outside India.
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.
Power is conferred on the Board to make regulations governing baggage under the Customs Act, 1962. The regulations may prescribe the manner of declaring the contents of baggage, and may also provide for the custody, examination, assessment to duty and clearance of baggage. In addition, the provision permits regulations for the transit or transhipment of baggage from one customs station to another, or to a place outside India.
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