https://www.taxtmi.com/acts?id=1072 Rate of duty and tariff valuation for baggage are governed by the rate and valuation in force on the date of declaration under section 77. The provision fixes the relevant valuation date for customs purposes by linking baggage assessment to the declaration made in respect of the baggage. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 13:33:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1072 Rate of duty and tariff valuation for baggage are governed by the rate and valuation in force on the date of declaration under section 77. The provision fixes the relevant valuation date for customs purposes by linking baggage assessment to the declaration made in respect of the baggage. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1072