Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 2] [Section 27(2)] [Section 27] [Entire Act] Union of India - Subsection Section 27(2)(b) in The Customs Act, 1962 (b)the [duty and interest, if any, paid on such duty][on imports made by an individual for his personal use; [Substituted by Act 40 of 1991, Section 10 (w.e.f. 20.9.1991). ]