Auxiliary duty of customs imposed on listed goods as an additional levy with Customs Act procedures applying. Auxiliary duty of customs is levied on goods specified in the First Schedule to the Customs Tariff Act, 1975 as an additional charge computed on the value of goods determined under section 14 of the Customs Act, 1962, payable in addition to any duties chargeable under the Customs Act or other law; the levy is to be administered, so far as may be, under the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions, and includes temporal operation and transitional effect on cessation.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty of customs imposed on listed goods as an additional levy with Customs Act procedures applying.
Auxiliary duty of customs is levied on goods specified in the First Schedule to the Customs Tariff Act, 1975 as an additional charge computed on the value of goods determined under section 14 of the Customs Act, 1962, payable in addition to any duties chargeable under the Customs Act or other law; the levy is to be administered, so far as may be, under the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions, and includes temporal operation and transitional effect on cessation.
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