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CMA Final · Indirect Tax Laws and Practice · Customs Procedures - Baggage and Courier / Post

Regarding the Board's power to make regulations for goods imported or to be exported by post or courier (Section 84) and the non-application of certain Chapters, which statement is correct?

The Board may make regulations on the form and manner of entry, examination, assessment to duty and clearance of goods imported or exported by post or courier, and on transit or transhipment of imported goods between customs stations or to a place outside India, under Section 84.

  1. ARegulations may cover the form and manner of entry, examination, assessment and clearance, and transit or transhipment of imported goods between customs stations or to a place outside IndiaCorrect
  2. BRegulations may cover only the form of entry; assessment and transhipment are left to the postal authorities
  3. CRegulations may cover export transhipment but not imports, and Chapter VIII, which Section 52 excludes for imports by post, would otherwise apply
  4. DRegulations can be made by the Central Government only and the Board has no role

Explanation

Section 84 empowers the Board to make regulations on (a) form and manner of entry, (b) examination, assessment to duty and clearance, and (c) transit or transhipment of goods imported by post or courier from one customs station to another or outside India. The other options narrow, reverse or misattribute this power.

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