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Customs_Valuation_Rules

Section / Rule Number Content


30 Assessment of tax, interest or penalty
31 Self assessment
32 Default assessment of tax payable
33 Assessment of penalty
34 Limitation on assessment and re-assessment
35 Collection of assessed tax and penalties
36 Manner of payment of tax, penalties and interest
36A Tax deducted at source
37 Order of application of payments
38 Refunds
39 Power to withhold refund in certain cases
40 Collection of tax only by registered dealers
40A Agreement to defeat the intention and application of this Act to be void
41 Refund of tax for embassies, officials, international and public organizations
42 Interest

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