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Rule Number   Content Act / Rule Name 12 Dutiable goods 13 Duty on pilfered goods 14 Valuation of goods for purposes of assessment 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 17 Assessment of goods 18 Provisional assessment of duty 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 25 Power to grant exemption from duty 26 Refund of export duty 27 Claim for refund of duty 27A Interest on delayed refunds 28A Power not to recover duties not levied or short-levied as a result of general practice 28AA Interest on delayed payment of duty 28B Duties collected from the buyer to be deposited with the Central Government 28BA Provisional attachment to protect revenue in certain cases 26A. Refund of import duty in certain cases 28AAA. Recovery of duties in certain cases Section_28

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