| 17 Assessment of goods |
| 18 Provisional assessment of duty |
| 12 Dutiable goods |
| 13 Duty on pilfered goods |
| 15 Date for determination of rate of duty and tariff valuation of imported goods |
| 16 Date for determination of rate of duty and tariff valuation of export goods |
| 28BA Provisional attachment to protect revenue in certain cases |
| 14 Valuation of goods for purposes of assessment |
| 19 Determination of duty where goods consist of articles liable to different rates of duty |
| 20 Re-importation of goods |
| 21 Goods derelict, wreck, etc |
| 22 Abatement of duty on damaged or deteriorated goods |
| 23 Remission of duty on lost, destroyed or abandoned goods |
| 24 Power to make rules for denaturing or mutilation of goods |
| 26 Refund of export duty |
| 27 Claim for refund of duty |
| 28AA Interest on delayed payment of duty |
| 26A. Refund of import duty in certain cases |
| Section_28 |
| 25 Power to grant exemption from duty |
| 27A Interest on delayed refunds |
| 28A Power not to recover duties not levied or short-levied as a result of general practice |
| 28B Duties collected from the buyer to be deposited with the Central Government |
| 28AAA. Recovery of duties in certain cases |