Rate of duty and tariff valuation in respect of goods imported or exported by post or courier

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..... alue, if any, applicable to any goods imported by 1 [post or courier] shall be the rate and valuation in force on the date on which the 2 [postal authorities or the authorised courier] present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon : Provided that if such goods are imported by a vessel and the list of the goods c .....

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