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of <h1>Customs Tariff Act Update: New Sub-section (4A) Retroactively Applies Customs Act Provisions to Duties Since May 1997.</h1> Section 8B of the Customs Tariff Act is amended by adding sub-section (4A), effective retroactively from May 14, 1997. This new sub-section stipulates that the provisions of the Customs Act, 1962, including rules and regulations concerning the determination of duty rates, assessment, non-levy, short levy, refunds, interest, appeals, offences, and penalties, will apply to duties under this section in the same manner as they apply to duties under the Customs Act.
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