Customs Act, 1962 · Chapter VII: Clearance of Imported Goods and Export Goods
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: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 44
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