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Customs_Act,_1962

Section / Rule Number Content


20 Returns and Self-assessment
21 No notice for Assessment in certain cases
22 Audit
23 Assessment
24 Rectification of mistakes
25 Review
26 Appeals
27 Appeal to High Court
28 Classification of turnover
26A. Regulating filing of appeal by commissioner
28A. Determination of tax liability as per fair market price.
26B. The State Government may enact a scheme by a notification in the Official Gazette providing for

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