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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 16

Date for Determination of Rate of Duty and Tariff Valuation of Export Goods

~1 min read
https://sooperkanoon.com/act/44811

Bare act section · Research

About this section

Customs Act, 1962 Section 16 is part of Customs Act, 1962 - Date for Determination of Rate of Duty and Tariff Valuation of Export Goods. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[(1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force, --

( a) in the case of goods entered for export under section 50, on the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51;

( b) in the case of any other goods, on the date of payment of duty.

(2) The provisions of this section shall not apply to baggage and goods exported by post.

________________________

1. Substituted by Act 23 of 1986, section 50, for sub-section (1) (w.e.f. 13-5-1986).

Frequently asked questions

What does Customs Act, 1962 Section 16 provide?

Section Section 16 of the Customs Act, 1962 (Date for Determination of Rate of Duty and Tariff Valuation of Export Goods) is reproduced on this page as part of the Customs Act, 1962. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Customs Act, 1962 Section 16?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 16. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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