Section 78 of the Customs Act, 1962 – Determination of rate of duty and tariff valuation in respect of beggage

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Section 78: Determination of rate of duty and tariff valuation in respect of beggage

The rate of duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

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