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<h1>Regulations Under Section 84 of Customs Act Updated for Import/Export of Goods via Post or Courier</h1> Section 84 of the Customs Act, 1962, empowers the Board to establish regulations for goods imported or exported via post or courier. These regulations cover the form and manner of entry for such goods, the processes for examination, duty assessment, and clearance, as well as the transit or transshipment of goods between customs stations or to locations outside India. Amendments in 2017 and 2018 updated the language to include goods transported by courier and refined the entry requirements for these goods.