Section 78Central Act

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

The Customs Act,1962

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.

Sec 77 — Declaration by owner of baggage.

Sec 79 — Bona fide baggage exempted from duty.

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