Extension of Customs Act procedures to National Calamity Duty ensures customs assessment, recovery, refunds, and penalties apply uniformly. The amendment provides that the provisions of the Customs Act and its rules and regulations, including those on rate determination, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, and offences and penalties, shall, as far as practicable, apply to the levy and collection of the National Calamity Duty of Customs on goods listed in the relevant Finance Act schedule, ensuring customs procedures govern administration and enforcement of that duty.
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 National Calamity Duty ensures customs assessment, recovery, refunds, and penalties apply uniformly.
The amendment provides that the provisions of the Customs Act and its rules and regulations, including those on rate determination, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, and offences and penalties, shall, as far as practicable, apply to the levy and collection of the National Calamity Duty of Customs on goods listed in the relevant Finance Act schedule, ensuring customs procedures govern administration and enforcement of that duty.
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