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.
CHAPTER XI SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY POST, COURIER AND STORES / Baggage
Section 78: Determination of rate of duty and tariff valuation in respect of baggage
Supreme Court judgments on the Customs Act, latest first, with headnotes: LegalFirms