Chapter V — Levy Of, And Exemption From, Customs Duties

Section 14 — Valuation of goods

Customs Act, 1962 · Preview

[ 14. Valuation of goods. (1) For the purposes of the Customs Tariff Act, 1975 (51 of 1975), or any other law for the time being in force, the value of the imported goods and export goods shall be…