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        Customs

        Section 13 - Consequential amendment of Act 52 of 1962

        Customs Tariff Act, 1975

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        Customs tariff cross-reference updated in customs duty and valuation provisions by substituting the later tariff enactment. The Customs Act, 1962 is amended by substituting 'Customs Tariff Act, 1975' for 'Indian Tariff Act, 1934' in section 12(1) and section 14(1). The change updates the cross-reference in the customs duty and valuation provisions to the later tariff enactment.
                        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.

                            Customs tariff cross-reference updated in customs duty and valuation provisions by substituting the later tariff enactment.

                            The Customs Act, 1962 is amended by substituting "Customs Tariff Act, 1975" for "Indian Tariff Act, 1934" in section 12(1) and section 14(1). The change updates the cross-reference in the customs duty and valuation provisions to the later tariff enactment.


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