Regulations regarding goods imported or to be exported by 1[post or courier].--The Board
may make regulations providing for--
2[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1[post or courier];]
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by 1[post or courier];
(c) the transit or transhipment of goods imported by 1[post or courier], from one customs station to another or to a place outside India.
2[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1[post or courier];]
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by 1[post or courier];
(c) the transit or transhipment of goods imported by 1[post or courier], from one customs station to another or to a place outside India.
1. Subs. by s. 89, ibid., for "post" (w.e.f. 28-3-2018).
2. Subs. by Act 7 of 2017, s. 105, for clause (a) (w.e.f. 31-3-2017).