https://www.taxtmi.com/acts?id=1069 The owner of baggage must make a declaration of its contents to the proper officer for the purpose of clearing the baggage. The provision is a customs compliance requirement within the special rules governing baggage, goods imported or exported by post, courier and stores, and it links the declaration obligation directly to the process of clearance. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 13:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1069 The owner of baggage must make a declaration of its contents to the proper officer for the purpose of clearing the baggage. The provision is a customs compliance requirement within the special rules governing baggage, goods imported or exported by post, courier and stores, and it links the declaration obligation directly to the process of clearance. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1069