Chapter XI – SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY 1[POST, COURIER] AND STORES Baggage
Declaration by owner of baggage. –
SECTION 77.
The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer.
Note :-
1. Substituted by section 87 (w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018), for “POST”.
