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          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.

          <h1>Application of Customs Act procedures extends assessment, refunds, appeals and penalties to duties under the tariff provision.</h1> The substituted subsection makes provisions of the Customs Act, 1962 and its rules and regulations applicable, as far as may be, to duties chargeable under section 8B of the Customs Tariff Act, including rules on determination of rate of duty, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties.

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