|
12 Dutiable goods
|
|
13 Duty on pilfered goods
|
|
14 Valuation of goods for purposes of assessment
|
|
15 Date for determination of rate of duty and tariff valuation of imported goods
|
|
16 Date for determination of rate of duty and tariff valuation of export goods
|
|
17 Assessment of goods
|
|
18 Provisional assessment of duty
|
|
19 Determination of duty where goods consist of articles liable to different rates of duty
|
|
20 Re-importation of goods
|
|
21 Goods derelict, wreck, etc
|
|
22 Abatement of duty on damaged or deteriorated goods
|
|
23 Remission of duty on lost, destroyed or abandoned goods
|
|
24 Power to make rules for denaturing or mutilation of goods
|
|
25 Power to grant exemption from duty
|
|
25A Inward processing of goods.
|
|
25B Outward processing of goods.
|
|
26 Refund of export duty
|
|
26A Refund of import duty in certain cases
|
|
27 Claim for refund of duty
|
|
27A Interest on delayed refunds
|
|
28 Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded.
|
|
28A Power not to recover duties not levied or short-levied as a result of general practice
|
|
28AA Interest on delayed payment of duty
|
|
28AAA Recovery of duties in certain cases
|
|
28B Duties collected from the buyer to be deposited with the Central Government
|
|
28BA Provisional attachment to protect revenue in certain cases
|
|
28BB Time limit for completion of certain actions.
|