law: Custom Act, 1962 
  84.
  
  Regulations Regarding Goods Imported or to be Exported by Post. – 
  The
  
  Board may make regulations providing for –
  (a) the form and manner in which an entry may be made in respect of any
  
  specified class of goods imported or to be exported by post, other than goods
  
  which are accompanied by a label or declaration containing the description,
  
  quantity and value thereof;
  (b) the examination, assessment to duty, and clearance of goods imported
  
  or to be exported by post;
  (c) the transit or transhipment of goods imported by post, from one
  
  customs station to another or to a place outside India.