Customs Act : Determination of rate of duty and tariff valuation in respect ofbaggage. Indian

Customs Act,1962

Act No : 52

Section : Determination of rate of duty and tariff valuation in respect ofbaggage.

78.Determination of rate of duty and tariff valuation in respect of baggage. 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.