Section 30: Date of determination of rate of import duty

58[30. Date of determination of rate of import duty.- The rate of duty applicable to any imported goods shall be the rate of duty in force; (a) in the case of goods cleared for home consumption under section 79, on the date on which a 59&59A[goods declaration] is manifested under that section; and (b) in the case of goods cleared from a warehouse under section 104, on the date on which a 59&59A[goods declaration] for clearance of such goods is manifested under that section: 130[Provided that, where a goods declaration has been manifested in advance of the arrival of the conveyance by which the goods have been imported, the relevant date for the purposes of this section shall be the date on which the goods declaration is manifested under the 79 or section 104, as the case may be, except for those goods declaration in respect of which the rate of duty change after the submission of the goods declaration and before the berthing or cross-over event of the vessel or the vehicle respectively, as the case may be, the relevant date in which case, for the purposes of this section, shall be the date on which the vessel has berthed or the vehicle has crossed- over the border, as the case may be.] 60[Provided further that, in respect of goods for the clearance of which a 59/59A[goods declaration] for clearance has been manifested under section 104, and the duty is not paid within seven days of the 59/59A[goods declaration] being manifested, the rate of duty applicable shall be the rate of duty on the date on which the duty is actually paid 61[:] 62[Provided further that in case of the goods illegally removed from the warehouse, the rate of duty shall be the rate prevalent either on the date of in-bonding or detection of case or date of payment of the duty and taxes, whichever is higher: Provided further that in case of exercising option for redemption of fine in lieu of confiscation of the goods seized during anti-smuggling operations, the rate of duty shall be the rate prevalent either on the date of seizure or date of payment of duty and taxes, whichever is higher:] Provided further that the 127[Board, with approval of the Federal Minister-in- charge] may, by notification in the official Gazette, for any goods or class of goods, specify any other date for the determination of rate of duty. Explanation:- For the purpose of this section “manifested” means that when a machine number is allocated to 59&59A[goods declaration] and is registered in Customs record.]

Effective date: 1969-03-03

Related sections