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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Auxiliary Customs Duty of 20% on Listed Goods per Finance Act 1979, Section 31, Applies Beyond Initial Expiry Date.</h1> Section 31 of the Finance Act, 1979, mandates an auxiliary customs duty of 20% on goods listed in the First Schedule of the Customs Tariff Act, determined per section 14 of the Customs Act, 1962. This duty was effective until March 31, 1980, but its provisions continue to apply for actions taken before its expiration. The auxiliary duty is additional to other applicable customs duties. The Customs Act's provisions, including those on refunds and exemptions, apply to the auxiliary duties as they do to regular customs duties.
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