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Section 9

Chapter XA (containing sections 76A to 76N) omitted by Act 22 of 2007, s. 99 (w.e.f. 11-5-2007). Earlier Chapter XA inserted by vide Notification No. 43/2003-Cus. (N.T.) (w.e.f. 11-5-2004) dated 22-7-2003 read with notification No. 62/2003-Cus (N.T.), dated 14 -8 -2003; No. 84/2003 -Cus. (N.T.), dated 14-10-2003; No. 105/2003-Cus. (N.T.), dated 29-11-2003 and No. 116/2003Cus. (N.T.), dated 31-12-2003; No. 25/2004-Cus. (N.T.), dated 28-2-2004; No. 46/2004-Cus. (N.T.), dated 31-3-2004 and No. 57/2004 -Cus. (N.T.), dated 30-4-2004) by s. 126 of the Finance Act, 2002 (20 of 2002).

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9. Chapter XA (containing sections 76A to 76N) omitted by Act 22 of 2007, s. 99 (w.e.f. 11-5-2007). Earlier Chapter XA inserted by vide Notification No. 43/2003-Cus. (N.T.) (w.e.f. 11-5-2004) dated 22-7-2003 read with notification No. 62/2003-Cus (N.T.), dated 14 -8 -2003; No. 84/2003 -Cus. (N.T.), dated 14-10-2003; No. 105/2003-Cus. (N.T.), dated 29-11-2003 and No. 116/2003Cus. (N.T.), dated 31-12-2003; No. 25/2004-Cus. (N.T.), dated 28-2-2004; No. 46/2004-Cus. (N.T.), dated 31-3-2004 and No. 57/2004 -Cus. (N.T.), dated 30-4-2004) by s. 126 of the Finance Act, 2002 (20 of 2002). CHAPTER XI SPECIAL PROVISIONS REGARDING BAGGAGE, GOODS IMPORTED OR EXPORTED BY 1 [POST, COURIER] AND STORES Baggage 77. Declaration by owner of baggage . — The owner of any baggage shall, for the purpose of clearing it, make a declaration of its contents to the proper officer. 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. 79. Bona fide baggage exempted from duty.—(1) The proper officer may, subject to any rules made under sub -section (2), pass free of duty— (a) any article in the baggage of a passenger or a member of the crew in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules; (b) any article in the baggage of a passenger in respect of which the said officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir; provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rules. (2) the Central Government may make rules for the purpose of carrying out the provisions of this section and, in particular, such rules may specify— (a) the minimum period for which any article has been used by a passenger or a member of the crew for the purpose of clause (a) of sub-section (1); (b) the maximum value of any individual article and the maximum total value of all the articles which may be passed free of duty under clause (b) of sub-section (1); (c) the conditions (to be fulfilled before or after clearance) subject to which any baggage may be passed free of duty. (3) Different rules may be made under sub-section (2) for different classes of persons. 80. Temporary detention of baggage . — Where the baggage of a passenger contains any article which is dutiable or the import of which is prohibited and in respect of which a true declaration has been made under section 77, the proper officer may, at the request of the passenger, detain such article for the purpose of being returned to him on his leaving India 2 [and if for any reason, the passenger is not able to collect the article at the time of his leaving India, the article may be returned to him through any other passenger authorised by him and leaving India or as cargo consigned in his name]. 81. Regulations in respect of baggage . — The Board may make regulations,— (a) providing for the manner of declaring the contents of any baggage; (b) providing for the custody, examination, assessment to duty and clearance of baggage; (c) providing for the transit or transhipment of baggage from one customs station to another or to a place outside India. Goods imported or exported by post 82. [Label or declaration accompanying goods to be treated as entry.] Omitted by the Finance Act , 2017 (7 of 2017), s. 104 (w.e.f. 31-3-2017). 83. Rate of duty and tariff valuation in respect of goods imported or exported by 3 [post or courier] . — (1) The rate of duty and tariff value, if any, applicable to any goods imported by 3 [post or courier] shall be the rate and valuation in force on the date on which the 4 4 [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: 1. Subs. by Act 13 of 2018, s. 87, for “POST” (w.e.f. 28-3-2018). 2. Ins. by Act 22 of 1995, s. 63 (w.e.f. 26-5-1995). 3. Subs. by Act 13 of 2018, s. 88, for “post” (w.e.f. 28-3-2018). 4. Subs. by s. 88, ibid., for “postal authorities” (w.e.f. 28-3-2018). Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival. (2) The rate of duty and tariff value, if any, applicable to any goods exported by 1 [post or courier] shall be the rate and valuation in force on the date on which the exporter delivers such goods to the 2 [postal authorities or the authorised courier] for exportation.