Regulatory duty on imports can be notified to regulate imports and operates in addition to other customs duties. A regulatory duty of customs may be levied by Central Government notification on goods in the First Schedule to the Tariff Act to regulate imports; the duty is specified with possible different dates and rates for different goods and is calculated as the higher of a percentage of the tariff rate or a percentage of value determined under the Customs Act. Such duty is additional to other customs duties, the Customs Act's procedural provisions apply as far as practicable, and notifications must be placed before each House of Parliament.
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.
Regulatory duty on imports can be notified to regulate imports and operates in addition to other customs duties.
A regulatory duty of customs may be levied by Central Government notification on goods in the First Schedule to the Tariff Act to regulate imports; the duty is specified with possible different dates and rates for different goods and is calculated as the higher of a percentage of the tariff rate or a percentage of value determined under the Customs Act. Such duty is additional to other customs duties, the Customs Act's procedural provisions apply as far as practicable, and notifications must be placed before each House of Parliament.
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