Section 78: Determination of rate of duty and tariff valuation in respect of baggage

Q: What does Section 78 of The Customs Act, 1962 (CuA) deal with?

Section 78 CuA pertains to "Determination of rate of duty and tariff valuation in respect of baggage". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 78 of The Customs Act, 1962 (CuA) governs determination of rate of duty and tariff valuation in respect of baggage. As verified on 19 May 2026.

Q: Is Section 78 CuA still in force?

Yes, Section 78 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 78 CuA?

धारा 78 CuA is the Devanagari Hindi reference for Section 78 of the The Customs Act, 1962. Section 78 of The Customs Act, 1962 (CuA) governs determination of rate of duty and tariff valuation in respect of baggage. As verified on 19 May 2026.

Q: What is Dhara 78 CuA?

Dhara 78 CuA is the Roman Hindi reference for Section 78 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 78 of The Customs Act, 1962 (CuA) governs determination of rate of duty and tariff valuation in respect of baggage. As verified on 19 May 2026.

Q: How to cite Section 78 of The Customs Act, 1962?

Cite as: "Section 78, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 78 (India).

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Wednesday, 20 May 2026

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Table of Contents

The Customs Act, 1962

Chapter XIS — pecial Provisions Regarding Baggage, Goods Imported or Exported by [Post, Courier] [Substituted 'Post' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] and Stores Baggage

Section 78

Determination of rate of duty and tariff valuation in respect of baggage

- The rate of duty and tariff valuation, if any, applicable to baggage shall be the rate and valuation in force on the date on which a declaration is made in respect of such baggage under section 77.