Customs machinery application to countervailing duty aligns assessment, refunds, appeals and penalties under unified procedural rules. The Bill replaces sub-section (7A) of the Customs Tariff Act to import the procedural and enforcement provisions of the Customs Act, 1962 - including rules on determination of rate of duty, assessment, non-levy, short levy, refunds, interest, appeals, offences and penalties - so that they apply, as far as may be, to the duty chargeable under section 9, with the substitution deemed to operate retrospectively from an earlier specified date.