Application of Customs Act provisions extends procedural parity to duties under the amended tariff section, covering assessment and appeals. The amendment makes the procedural and substantive provisions of the Customs Act, 1962 and its rules applicable, as far as may be, to duties chargeable under section 9A, expressly covering determination of rate of duty, assessment, non-levy and short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties so those mechanisms apply to section 9A duties as they apply under the Customs Act.
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Application of Customs Act provisions extends procedural parity to duties under the amended tariff section, covering assessment and appeals.
The amendment makes the procedural and substantive provisions of the Customs Act, 1962 and its rules applicable, as far as may be, to duties chargeable under section 9A, expressly covering determination of rate of duty, assessment, non-levy and short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties so those mechanisms apply to section 9A duties as they apply under the Customs Act.
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