Customs entry for postal goods was once deemed by label or declaration, but the provision now stands omitted. Section 82 of the Customs Act, 1962, relating to goods imported or exported by post, stands omitted. The earlier provision treated a label or declaration accompanying postal goods, if it contained the description, quantity and value of the goods, as the entry for import or export for the purposes of the Act. The note records that the omission took effect on 31 March 2017.
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Provisions expressly mentioned in the judgment/order text.
Customs entry for postal goods was once deemed by label or declaration, but the provision now stands omitted.
Section 82 of the Customs Act, 1962, relating to goods imported or exported by post, stands omitted. The earlier provision treated a label or declaration accompanying postal goods, if it contained the description, quantity and value of the goods, as the entry for import or export for the purposes of the Act. The note records that the omission took effect on 31 March 2017.
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