Section 78
- Document type
- Other
- Reference no.
- 00
- Dated
- Category
- Customs Act, 1962
Determination of rate of duty and tariff valuation in respect of baggage.
SECTION 78.
The rate of duty and tariff valuation, if any, applicable 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.