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30-A Date of determination of rate of duty for clearance through the Customs Computerized System

Subject to the provisions of section 155A, the rate of duty applicable to any imported or exported goods if cleared through the Customs Computerized System, shall be the rate of duty in force on;- (a) the date of payment of duty; (b) in case the goods are not chargeable to duty, the date on which the goods declaration is filed with Customs ....

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