Section 78B
Declaration of dutiable goods before arrival
ActIn forceProvision 125 of 294
Section 78B
(1)
Notwithstanding section 78, any importer of dutiable goods may make a declaration, personally or by his agent, to the proper officer of customs before arrival of the goods to be imported subject to such conditions as determined by the Director General.
(2)
The importer of the dutiable goods shall pay the customs duties and other charges leviable on such goods within fourteen days from the date of arrival of such goods.