Application of Customs Act procedural provisions extends to safeguard duty, aligning assessment, refunds, appeals and penalties. The Bill inserts a retrospective provision into section 8B of the Customs Tariff Act making the procedural and enforcement provisions of the Customs Act, 1962 and related rules applicable to duty under section 8B (safeguard duty), including determination of rate, assessment, non levy, short levy, refunds, interest, appeals, offences and penalties.
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Provisions expressly mentioned in the judgment/order text.
Application of Customs Act procedural provisions extends to safeguard duty, aligning assessment, refunds, appeals and penalties.
The Bill inserts a retrospective provision into section 8B of the Customs Tariff Act making the procedural and enforcement provisions of the Customs Act, 1962 and related rules applicable to duty under section 8B (safeguard duty), including determination of rate, assessment, non levy, short levy, refunds, interest, appeals, offences and penalties.
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