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Section No.

Subject

Section 12

Dutiable goods

Section 13

Duty on pilfered goods

Section 14

Valuation of goods for purposes ofassessment

Section 15

Date for determination of rate of duty and tariff valuation of imported Goods

Section 16

Date for determination of rate of duty and tariff valuation of export goods.

Section 17

Assessment of duty

Section 18

Provisional assessment of duty

Section 19

Determination of duty where goods consist of articles liable to differentrates of duty

Section 20

Re-importation of goods

Section 21

Goods derelict, wreck, etc

Section 22

Abatement of duty on damaged or deteriorated goods

Section 23

Remission of duty on lost, destroyed orabandoned goods

Section 24

Power to make rules for denaturing or mutilation of goods

Section 25

Power to grant exemption from duty

Section 26

Refund of export duty in certain cases

Section 27

Claim for refund of duty

Section 27A

Interest on delayed refunds

Section 28

Notice for payment of duties, interest etc

Section 28A

Power not to recover duties not levied orshort-levied as a result of general practice

Section 28AA

Interest on delayed payment of duty

Section 28AB

Interest on delayed payment of duty in special cases

Section 28B

Section 28BA

Duties collected from the buyer to be deposited with the Central Government

Provisional attachment to protect revenue in certain cases.

 

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