In forceAs enactedCurrent version · As enacted
Customs (Valuation of Imported Goods) Rules, 2001 · As enacted · Part III
Customs (Valuation of Imported Goods) Rules, 2001 · As enacted · Part III
Official textFrom Attorney General's Chambers, unchanged
Where a conversion of currency is necessary in determining the customs value and the determination causes a shortage in payment of the import duty, the importer shall pay in full amount the import duty shortage.
Excess payment of import duty to be refundable.