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Unit 8: Custom Duties

SECTION 19. Determination of duty where goods consist of articles liable to different rates of Notes
duty. Except as otherwise provided in any law for the time being in force, where goods consist
of a set of articles, duty shall be calculated as follows:-
(a) articles liable to duty with reference to quantity shall be chargeable to that duty;
(b) articles liable to duty with reference to value shall, if they are liable to duty at the same rate,
be chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable
to duty at the highest of such rates;
(c) articles not liable to duty shall be chargeable to duty at the rate at which articles liable to duty
with reference to value are liable under clause (b):
Provided that, -
(a) accessories of, and spare parts or maintenance and repairing implements for, any article
which satisfy the conditions specified in the rules made in this behalf shall be chargeable at the
same rate of duty as that article;

(b) if the importer produces evidence to the satisfaction of the proper officer or the evidence is
available regarding the value of any of the articles liable to different rates of duty, such article
shall be chargeable to duty separately at the rate applicable to it.
SECTION 20. Re-importation of goods. If goods are imported into India after exportation
therefrom, such goods shall be liable to duty and be subject to all the conditions and restrictions,
if any, to which goods of the like kind and value are liable or subject, on the importation thereof.
SECTION 21. Goods derelict, wreck, etc. All goods, derelict, jetsam, flotsam and wreck brought
or coming into India, shall be dealt with as if they were imported into India, unless it be shown
to the satisfaction of the proper officer that they are entitled to be admitted duty-free under this
Act.
SECTION 22. Abatement of duty on damaged or deteriorated goods. (1) Where it is shown to the
satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs -

(a) that any imported goods had been damaged or had deteriorated at any time before or during
the unloading of the goods in India; or
(b) that any imported goods, other than warehoused goods, had been damaged at any time after
the unloading thereof in India but before their examination under section 17, on account of any
accident not due to any wilful act, negligence or default of the importer, his employee or agent;
or
(c) that any warehoused goods had been damaged at any time before clearance for home
consumption on account of any accident not due to any wilful act, negligence or default of the
owner, his employee or agent, such goods shall be chargeable to duty in accordance with the
provisions of sub-section (2).
(2) The duty to be charged on the goods referred to in sub-section (1) shall bear the same
proportion to the duty chargeable on the goods before the damage or deterioration which the
value of the damaged or deteriorated goods bears to the value of the goods before the damage
or deterioration.
(3) For the purposes of this section, the value of damaged or deteriorated goods may be ascertained
by either of the following methods at the option of the owner:-

(a) the value of such goods may be ascertained by the proper officer, or

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