Application of Customs Act machinery extends procedural provisions to country-specific safeguard duty, including assessment and appeals.

Insertion of sub-section (5A) into section 8C deems the procedural machinery of the Customs Act, 1962 and its rules to apply, as far as may be, to duties chargeable under section 8C, including provisions on determination of rate of duty, assessment, non-levy, short-levy, refunds, interest, appeals, and offences and penalties.

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