https://www.taxtmi.com/acts?id=1075 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 13:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1075 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1075