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          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.

          <h1>Regulatory duty of customs can be imposed by central government by notification, set higher of schedule-linked rate or value-based rate.</h1> The Central Government may, by notification, impose a regulatory duty of customs on goods in the First Schedule, set at the higher of a tariff-linked rate or a value-based rate determined under the Customs Act; different dates and rates may be specified. The regulatory duty is additional to other customs duties, and applicable provisions, rules and exemptions under the Customs Act shall, so far as practicable, apply to its levy and collection. Notifications must be laid before each House of Parliament.

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