Provisional collection of taxes enables immediate effect of proposed customs and excise duty provisions for a limited period. The Act enables provisional collection of duties by giving proposed provisions in Bills that impose or increase customs or excise duties immediate effect ... Summary
Provisional collection of taxes enables immediate effect of proposed customs and excise duty provisions for a limited period.
The Act enables provisional collection of duties by giving proposed provisions in Bills that impose or increase customs or excise duties immediate effect for a limited period, creating a time bound exception to ordinary commencement rules to allow temporary enforceability of tax measures pending final statutory commencement.
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