Regulations regarding goods imported or to be exported by post or courier
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....r in which an entry may be made in respect of goods imported or to be exported by ^2A[post or courier];] (b) ^3[the custody, examination], assessment to duty, and clearance of goods imported or to be exported by ^2B[post or courier]; (c) the transit or transhipment of goods imported by ^2C[post or courier], from one customs station to another or to a place outside India. ....
TaxTMI