law: Custom Act, 1962 
  81.
  
  Regulations in Respect of Baggage. – 
  The
  
  Board may make regulations, - 
  (a)
  
  providing for the manner of declaring the contents of any baggage;
  (b)
  
  providing for the custody, examination, assessment to duty and clearance of
  
  baggage;
  
  
  (c) providing for the transit or transhipment of baggage from one customs 
  
  station to another or to a place outside India.
  GOODS
  
  IMPORTED OR EXPORTED BY POST