TaxTMI 
TaxTMI 
This notification relates to Baggage (Transit to Customs Stations) Regulations, 1967
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....on 81 of the Customs Act, 1962 (52 of 1962) and in supersession of its notification No. 135-Customs, dated the 25th May, 1963, the Central Board of Excise and Customs hereby makes the following regulations for the transit of unaccompanied baggage from the customs station of arrival at Bombay, Delhi, Calcutta, Madras, Bangalore, Trivandrum, Hyderabad, Cochin, Ahmedabad, Goa, Calicut, Coimbatore, Lu....
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....e to be cleared, by air, a passenger train or trucks, if - (a) all arrangements are made by the passenger or his agent for the transport of such baggage from the customs station of arrival to the customs station at which he desires to have such baggage cleared, for its booking to that station and for its transport to the customs house in the place at which the station is located; (b) the baggage....
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.... Commissioner of Customs may, at his discretion, permit unaccompanied baggage to be transported for clearance to the customs station at which the passenger desires to have the same cleared by goods train, if - (a) the goods are insured; and (b) (i) the passenger or his agent satisfies the proper officer that the goods would not be accepted for being carried in a passenger train having regard to ....