- 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;] [Substituted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]

(b) the examination, assessment to duty, and clearance of goods im-ported or to be exported by post;

(c) the transit or transhipment of goods imported by post, from one customs station to another or to a place outside India.