Regulatory duty of customs to regulate imports; central government sets rates and it is additional to customs duties. A regulatory customs duty may be levied on specified imported goods to regulate imports; the Central Government issues notifications specifying dates and rates, with the duty calculated as either up to twenty five per cent of the tariff rate or up to ten per cent of the goods' value-whichever is higher-and different rates or dates may be set for different goods. The regulatory duty is in addition to other customs duties, and Customs Act procedures, including refunds and exemptions, apply as far as practicable; such notifications must be placed before each House of Parliament.
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Provisions expressly mentioned in the judgment/order text.
Regulatory duty of customs to regulate imports; central government sets rates and it is additional to customs duties.
A regulatory customs duty may be levied on specified imported goods to regulate imports; the Central Government issues notifications specifying dates and rates, with the duty calculated as either up to twenty five per cent of the tariff rate or up to ten per cent of the goods' value-whichever is higher-and different rates or dates may be set for different goods. The regulatory duty is in addition to other customs duties, and Customs Act procedures, including refunds and exemptions, apply as far as practicable; such notifications must be placed before each House of Parliament.
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