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.
Customs Act, 1962 Section 78 - Bare Act |
| State | Central Government |
| Year | 1962 |
| Section Title | Determination of Rate of Duty and Tariff Valuation in Respect of Baggage |
Act Info: