Customs Act, 1962 · Chapter XI: Special Provisions Regarding Baggage, Goods Imported or Exported by Post, Courier and Stores · Goods imported or exported by post
Section 84: Regulations regarding goods imported or to be exported by post or courier
Regulations regarding goods imported or to be exported by [post or courier].—The Board may make regulations providing for—
[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by [post or courier];]
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by [post or courier];
(c) the transit or transhipment of goods imported by [post or courier], from one customs station to another or to a place outside India.
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 84
No Supreme Court judgment in our database cites this section yet.