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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Customs duties are levied at rates specified in the First and Second Schedules under the Customs Tariff Act.</h1> Section 2 provides that the rates at which customs duties shall be levied under the Customs Act, 1962 are those specified in the First and Second Schedules to the Customs Tariff Act, 1975, making those schedules the operative source for duty quantum.

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