Label or declaration accompanying goods to be treated as entry. 

¹[SECTION 82. 

– [Repealed by the Finance Act, 2017, section 104]].

Note :-

1. Omitted by the Finance Act, 2017, section 104(w.e.f. 31.03.2017). Before omission Section 82 stood as under: 

“82. Label or declaration accompanying goods to be treated as entry. - In the case of goods imported or exported by post, any label or declaration accompanying the goods, which contains the description, quantity and value thereof, shall be deemed to be an entry for import or export, as the case may be, for the purposes of this Act.”