Regulations regarding goods imported or to be exported by [post or courier].--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 or courier];]
(b) the examination, assessment to duty, and clearance of goods imported or to be exported by [post or courier];
(c) the transit or transhipment of goods imported by [post or courier], from one customs station to another or to a place outside India.