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12 Dutiable goods
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13 Duty on pilfered goods
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14 Valuation of goods for purposes of assessment
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15 Date for determination of rate of duty and tariff valuation of imported goods
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16 Date for determination of rate of duty and tariff valuation of export goods
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17 Assessment of goods
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18 Provisional assessment of duty
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19 Determination of duty where goods consist of articles liable to different rates of duty
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20 Re-importation of goods
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21 Goods derelict, wreck, etc
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22 Abatement of duty on damaged or deteriorated goods
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23 Remission of duty on lost, destroyed or abandoned goods
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24 Power to make rules for denaturing or mutilation of goods
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25 Power to grant exemption from duty
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25A Inward processing of goods.
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25B Outward processing of goods.
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26 Refund of export duty
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26A Refund of import duty in certain cases
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27 Claim for refund of duty
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27A Interest on delayed refunds
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28 Recovery of duties not levied or not paid or short-levied or short- paid or erroneously refunded.
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28A Power not to recover duties not levied or short-levied as a result of general practice
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28AA Interest on delayed payment of duty
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28AAA Recovery of duties in certain cases
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28B Duties collected from the buyer to be deposited with the Central Government
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28BA Provisional attachment to protect revenue in certain cases
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28BB Time limit for completion of certain actions.
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18A Voluntary revision of entry, post clearance.
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