Customs Act applicability extended to duties under the Customs Tariff Act, aligning assessment, refunds and penalties.

The amendment substitutes sub-section (7A) of section 9 to provide that the provisions of the Customs Act, 1962 and all rules and regulations made thereunder shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act, including provisions concerning determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties.

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