Auxiliary duties of customs impose a percentage charge on scheduled goods' customs value, collected in addition to other duties. Auxiliary duties of customs impose an additional charge equal to twenty per cent of the customs value of goods listed in the relevant tariff schedule (with the schedule reference updated upon the coming into force of the Customs Tariff Act, 1975), the value being determined under the Customs Act; this levy is additional to other customs duties, subject to a temporal cessation provision, 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.
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.
Auxiliary duties of customs impose a percentage charge on scheduled goods' customs value, collected in addition to other duties.
Auxiliary duties of customs impose an additional charge equal to twenty per cent of the customs value of goods listed in the relevant tariff schedule (with the schedule reference updated upon the coming into force of the Customs Tariff Act, 1975), the value being determined under the Customs Act; this levy is additional to other customs duties, subject to a temporal cessation provision, 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
