Import of goods governed by customs law; IGST imposed as an additional customs duty alongside basic customs duty. Import of goods is governed by the Customs Act, 1962, and the Customs Tariff Act, 1975; IGST is levied at import as an additional customs duty alongside basic customs duty, which places imports within the customs regime rather than the Section 3 supply provisions.
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Provisions expressly mentioned in the judgment/order text.
Import of goods governed by customs law; IGST imposed as an additional customs duty alongside basic customs duty.
Import of goods is governed by the Customs Act, 1962, and the Customs Tariff Act, 1975; IGST is levied at import as an additional customs duty alongside basic customs duty, which places imports within the customs regime rather than the Section 3 supply provisions.
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