Section 78

Determination of rate of duty and tariff valuation in respect of beggage.

The Customs Act, 1962

  • Act 52 of 1962
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to Customs.

All sections
    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.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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