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

Under the Customs Act, 1962, which authority is empowered by Section 84 to make regulations on the examination, assessment to duty and clearance of goods imported or to be exported by post or courier?

The Board makes these regulations. Section 84 of the Customs Act, 1962 empowers the Board to frame regulations on entry, examination, assessment to duty, clearance and transit or transhipment of goods imported or exported by post or courier.

  1. AThe BoardCorrect
  2. BThe State Government
  3. CThe Reserve Bank of India
  4. DThe Commissioner of Customs (Appeals)

Explanation

Section 84 states that the Board may make regulations providing for the form and manner of entry, the examination, assessment to duty and clearance of goods imported or exported by post or courier, and their transit or transhipment. The other authorities are not given this regulation-making power by that section.

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