Regulatory duty of customs can be imposed to regulate imports and is additional to other customs duties. The Central Government may, by notification, levy a regulatory duty of customs on goods specified in the First Schedule to the Tariff Act to regulate or bring greater economy in imports; different dates and rates may be specified for different goods. The regulatory duty is additional to other customs duties, and the provisions, rules and regulations of the Customs Act, including refunds and exemptions, apply to its levy and collection as far as may be. Notifications are to be placed before 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 of customs can be imposed to regulate imports and is additional to other customs duties.
The Central Government may, by notification, levy a regulatory duty of customs on goods specified in the First Schedule to the Tariff Act to regulate or bring greater economy in imports; different dates and rates may be specified for different goods. The regulatory duty is additional to other customs duties, and the provisions, rules and regulations of the Customs Act, including refunds and exemptions, apply to its levy and collection as far as may be. Notifications are to be placed before Parliament.
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