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Section 77 - Declaration by owner of baggage - Customs Act, 1962

1. 326/1983 - Dated: 23-12-1983 - Customs -Tariff - Exemption to articles of gift imported as baggage by Union or State Ministers, public servants and foreign diginitaries

1. Section 80 - Temporary detention of baggage - Customs Act, 1962
2. Section 78 - Determination of rate of duty and tariff valuation in respect of baggage - Customs Act, 1962
3. Section 74 - Drawback allowable on re-export of duty-paid goods - Customs Act, 1962
4. Section 113 - Confiscation of goods attempted to be improperly exported, etc - Customs Act, 1962
5. Section 112 - Penalty for improper importation of goods, etc - Customs Act, 1962
6. Section 111 - Confiscation of improperly imported goods, etc - Customs Act, 1962
7. Note:- Liability for payment of customs duty on sale of excess liquor from the duty-free shop