Regulations regarding goods imported or to be exported by post or courier

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..... ustoms Act, 1962
SECTION 84. Regulations regarding goods imported or to be exported by 2[post or courier]. - The Board may make regulations providing for - 1[ (a) the form and manner in which an .....

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..... he Finance Act 2017. before it was read as, "(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 .....

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