Road and infrastructure cess on imports creates an additional customs charge subject to customs procedures and remedies. An additional duty called the Road and Infrastructure Cess is levied on scheduled imported goods at rates in the Sixth Schedule to finance infrastructure; this cess is charged in addition to any other customs duties. The levy and collection of this additional duty follow existing customs procedures, including rules on determination of rate, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, as far as may be applicable.
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Provisions expressly mentioned in the judgment/order text.
Road and infrastructure cess on imports creates an additional customs charge subject to customs procedures and remedies.
An additional duty called the Road and Infrastructure Cess is levied on scheduled imported goods at rates in the Sixth Schedule to finance infrastructure; this cess is charged in addition to any other customs duties. The levy and collection of this additional duty follow existing customs procedures, including rules on determination of rate, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, as far as may be applicable.
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