Rate of duty and tariff valuation in respect of goods imported or exported by post or courier
Section 83 of the Customs Act, 1962 deals with rate of duty and tariff valuation in respect of goods imported or exported by post or courier. The rate of duty and tariff value, if any, applicable to any goods imported by [post or courier] shall be the rate and valuation in force on the date on which the [postal authorities or the authorised courier] present to the proper officer a list containing the particulars of such goods for the purp The Act came into force on 01 Feb 1963.
83. Rate of duty and tariff valuation in respect of goods imported or exported by 1[post or courier].--(1) The rate of duty and tariff value, if any, applicable to any goods imported by 1[post or courier] shall be the rate and valuation in force on the date on which the 2[postal authorities or the authorised courier] present to the proper officer a list containing the particulars of such goods for the purpose of assessing the duty thereon:
Provided that if such goods are imported by a vessel and the list of the goods containing the particulars was presented before the date of the arrival of the vessel, it shall be deemed to have been presented on the date of such arrival.
(2) The rate of duty and tariff value, if any, applicable to any goods exported by 1[post or courier] shall be the rate and valuation in force on the date on which the exporter delivers such goods to the 2[postal authorities or the authorised courier] for exportation.
Section 83, The Customs Act, 1962 (Act 52 of 1962).
Questions about Section 83
What does Section 83 of the Customs Act deal with?
Section 83 of the Customs Act is headed "Rate of duty and tariff valuation in respect of goods imported or exported by post or courier". 83. Rate of duty and tariff valuation in respect of goods imported or exported by [post or courier].--(1) The rate of duty and tariff value, if any, applicable to any goods imported by [post or courier] shall be the rate and valuation in force on the date on which the [postal authorities or the auth
How do I find court cases under Section 83 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 83, section 83 Customs Act 1962, section 83 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 83 of the Customs Act come into force?
Section 83 of the Customs Act, cited as Customs Act 1962 83, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.