Customs Act, 1962 › Chapter XI — Special provisions regarding baggage, goods imported or exported by post, courier and stores
Section 84. Regulations regarding goods imported or to be exported by post or courier
Customs Act, 1962
Bare Act
Goods imported or exported by post: Section 84. Regulations regarding goods imported or to be exported by post or courier. — The Board may make regulations providing for -
(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by post or courier;
(b) the custody examination, assessment to duty, and clearance of goods imported or to be exported by post or courier;
(c) the transit or transhipment of goods imported by post or courier, from one customs station to another or to a place outside India.
Judgments on Section 84
- The Commissioner Of Customs (Ii) Zone… vs Poonma Courier Pvt. Limited — Bombay High Court, 3 Nov 2020. A remedy of representation provided by subordinate legislation (Regulation 14(2) of the Courier Regulations, 1998) is supplementary and cannot supplant or curtail the vested statutory right of appeal to CESTAT under…