OBS_VALUE: <ul><li><a href=http://www.wipo.int/wipolex/en/text.jsp?file_id=201640#LinkTarget_973 target=_blank>The Customs Act, 1962(Section 30(1)(a) and (b))</a></li><li><a href=https://www.seair.co.in/custom-regulations/courier-imports-and-exports-electronic-declaration-and-processing-regulations-2010-62631.aspx target=_blank>Courier Imports and Exports(Electronic Declaration and Processing) Regulations 2010. Last amended by Courier Imports and Exports (ElectronicDeclaration and Processing) Amendment Regulations, 2018. )</a></li></ul>