Section 89 of Finance Act 2018
[Section 89 of Finance Act 2018 deals with Amendment of section 84 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 84
89. In the Customs Act, in section 84, for the word “post”, wherever it occurs, the words “post or courier” shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification