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Section 78 – Customs Act, 1962

The Customs Act, 1962

 

 

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.

 

 

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Laws – Customs Act, 1962

 

Indian Laws – Bare Acts

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