Application of Customs Act procedures to Customs Tariff duties, aligning assessment, refunds and penalties under section 9 from 1995.

Section 9 of the Customs Tariff Act now provides that, insofar as possible, the provisions of the Customs Act, 1962 and its rules - including those on rate determination, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties - shall apply to duties chargeable under section 9 as they apply to duties under the Customs Act, with the substitution deemed effective from 1 January 1995.

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