Postal and courier customs regulations govern entry, examination, duty assessment, clearance, and transhipment of goods. The Board may make regulations governing the import or export of goods by post or courier, including the form and manner of entry, custody, examination, assessment to duty, and clearance of such goods. The provision also permits regulations for the transit or transhipment of goods imported by post or courier from one customs station to another or to a place outside India, creating a specialised customs framework for these consignments.
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.
Postal and courier customs regulations govern entry, examination, duty assessment, clearance, and transhipment of goods.
The Board may make regulations governing the import or export of goods by post or courier, including the form and manner of entry, custody, examination, assessment to duty, and clearance of such goods. The provision also permits regulations for the transit or transhipment of goods imported by post or courier from one customs station to another or to a place outside India, creating a specialised customs framework for these consignments.
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