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of <h1>Section 27 of Finance Act 1969 Imposes Additional 10% Customs Duty, Valid Until March 31, 1970, With Exclusions</h1> Section 27 of the Finance Act, 1969, mandates a special customs duty of 10% on goods subject to customs duties as specified in the First Schedule of the Tariff Act or its amendments. This special duty is in addition to the regular customs duty and is collected in the same manner. However, duties under section 2A of the Tariff Act or section 28 are excluded from this computation. The provision was set to expire on March 31, 1970, but actions taken before this date remain valid, with the General Clauses Act, 1897, applicable post-expiration.
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