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<h1>Auxiliary Customs Duty of 20% Imposed Under Section 25 of Finance Act, 1973, Effective Until March 31, 1974.</h1> Section 25 of the Finance Act, 1973, mandates an auxiliary customs duty of 20% on goods listed in the First Schedule of the Tariff Act, as amended, based on their value determined under section 14 of the Customs Act, 1962. This duty is in addition to existing customs duties and applies until March 31, 1974. After this date, section 6 of the General Clauses Act, 1897, will apply as if the provision had been repealed. The Customs Act, 1962, including its rules on refunds and exemptions, applies to the levy and collection of these auxiliary duties.