In exercise of the powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the late Finance Department (Central Revenue) No. 53-Cus., dated the 2nd July, 1927, the Central Board of Revenue hereby makes the following regulation, namely:
Short title. This regulation may be called the Imported Packages (Opening) Regulation, 1963.
Permission to be obtained for opening packages. No persons shall, except with the permission of the proper officer, open any packages of goods imported into India and lying in a Customs area.