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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act, 1969: Section 28 Enables Regulatory Customs Duties on Imports, Capped at 25% Rate or 10% Value.</h1> Section 28 of the Finance Act, 1969, outlines the imposition of regulatory customs duties to manage imports effectively. The Central Government is authorized to levy these duties on goods listed in the First Schedule of the Tariff Act, with rates not exceeding 25% of the specified rate or 10% of the goods' value, whichever is higher. These duties are supplementary to existing customs duties and are subject to the provisions of the Customs Act, 1962. Notifications regarding these duties must be presented to Parliament. This section is effective until May 15, 1970, with certain actions preserved post-cessation.
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