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of <h1>Auxiliary Customs Duty Imposed by Finance Act 1984 at 50% Rate Until March 31, 1985, Per Section 36.</h1> Section 36 of the Finance Act, 1984, mandates an auxiliary duty of customs on goods listed in the First Schedule to the Customs Tariff Act. This duty is set at fifty percent of the goods' value, as determined by the Customs Act, 1962. This provision was effective until March 31, 1985, after which it ceased, except for actions taken prior to this date. The auxiliary duty is additional to any other customs duties applicable under existing laws. The Customs Act's provisions, including those on refunds and exemptions, apply to the auxiliary duties in the same manner as they apply to standard customs duties.
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