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Section 3

[(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1 [post or courier];]

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3 [(a) the form and manner in which an entry may be made in respect of goods imported or to be exported by 1 [post or courier];] (b) the examination, assessment to duty, and clearance of goods imported or to be exported by 1 [post or courier]; (c) the transit or transhipment of goods imported by 1 [post or courier], from one customs station to another or to a place outside India. Stores