...chargeable with duty upon the value thereof, — it appears to the officers of Customs, — that these goods are not valued according to the true value thereof,...the value thereof as described in the entry, — it is lawful for the officers to detain the same, — in which case they must forthwith give notice in...

...the Governor-General of India in Council, it shall appear to an Officer of Customs that such goods are properly chargeable with a higher rate or amount...would be subject according to the value thereof as stated in the bill of entry or shipping bill, it shall be lawful for such Officer to detain such goods....

...entered for duty, which are chargeable with duty upon the value thereof, it shall appear to the collector that such goods are not valued according to the true...they would be subject according to the value thereof, аз described iu the entry, and after such goods shall have been examined by two competent persons,...

...snch goods are not valued according to the true and real value thereof, as hereinbefore mentioned, or that they are properly chargeable with a higher...rate or amount of duty than that to which they would bo subject according to the value thereof, as described in the entry, it shall be lawful for the collector...

...shipping-bill, the goods shall be assessed in accordance therewith. 32. If it appears that such goods are properly chargeable with a higher rate or amount...would be subject according to the value thereof as stated in the bill-of-entry or shipping-bill, such officer may detain such goods. In every such case...

...shippingbill, the goods shall be assessed in accordance therewith. 32. If it appears that such goods are properly chargeable with a higher „ . , rate or amount of duty than that to which they would Procedure •where, .. ,. J ,, , , ,, iii • such goods are under- be subject according to the value...

...thereof, it shall appear to the collector that such goods are not valued according to the true valne thereof, or that they are properly chargeable with...that to which they would be subject according to the valuo thereof, as described in the entry, and after such goods shall have been examined by two competent...

...chief officer of revenue. Undervalued goods. 11. If it appears that any goods, wares, and merchandise are properly chargeable with a higher rate or amount...would be subject according to the value thereof as stated in the invoice or entry, the treasurer may detain such goods, wares, and merchandise. 12. In...