Section 44 of the Customs Act, 1962 – Chapter not to apply to baggage and postal articles

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Section 44: Chapter not to apply to baggage and postal articles

The provisions of this Chapter shall not apply to (a) baggage, and (b) goods imported or to be exported by post.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.