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THE CUSTOMS ACT
Chapter- XI. SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES

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.