Extension of Customs Act procedures to tariff duties applies assessment, refunds, exemptions and enforcement mechanisms to tariff charges. The amendment provides that the provisions of the Customs Act and all rules and regulations made thereunder, including those relating to date for determination of rate of duty, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, shall, as far as may be, apply to the duty or tax or cess chargeable under this section as they apply in relation to duties leviable under that Act.
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.
Extension of Customs Act procedures to tariff duties applies assessment, refunds, exemptions and enforcement mechanisms to tariff charges.
The amendment provides that the provisions of the Customs Act and all rules and regulations made thereunder, including those relating to date for determination of rate of duty, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, shall, as far as may be, apply to the duty or tax or cess chargeable under this section as they apply in relation to duties leviable under that Act.
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