Application of Customs Act provisions to duties under the Customs Tariff Act extends assessment, refunds, appeals and penalties.

A deeming sub-section to section 8C applies the Customs Act, 1962 and its rules and regulations to duties under section 8C, extending provisions concerning determination of rate of duty, assessment, non levy, short levy, refunds, interest, appeals, offences and penalties to such duties and giving that application retrospective effect.

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