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Acts

77 SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES Baggage

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”.

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