law: Custom Act, 1962 
  82.
  
  Label or Declaration Accompanying Goods to be Treated as Entry. – 
  In
  
  the case of goods imported or exported by post, any label or declaration
  
  accompanying the goods, which contains the description, quantity and value
  
  thereof, shall be deemed to be an entry for import or export, as the case may
  
  be, for the purposes of this Act.