Section 81 of the Customs Act, 1962 – Regulations in respect of baggage

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Section 81: Regulations in respect of baggage

The Board may make regulations,–

  • (a) providing for the manner of declaring the contents of any baggage;
  • (b) providing for the custody, examination, assessment to duty and clearance of baggage;
  • (c) providing for the transit or transhipment of baggage from one customs station to another or to a place outside India.

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

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