law: Custom Act, 1962 
  78.
  
  Determination of Rate of Duty and Tariff Valuation in Respect of Baggage. – 
  The
  
  rate of duty and tariff valuation, if any, applicable to baggage shall be the
  
  rate and valuation in force on the date on which a declaration is made in
  
  respect of such baggage under section 77.