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of <h1>Auxiliary Customs Duty of 50% Imposed by Finance Act 1987 on Specific Goods Until March 1988.</h1> Section 93 of the Finance Act, 1987, mandates an auxiliary customs duty of 50% on goods listed in the Customs Tariff Act's First Schedule, calculated per section 14 of the Customs Act, 1962. This duty was applicable until March 31, 1988, with provisions for actions taken before this date. The auxiliary duty is additional to existing customs duties under the Customs Act or other laws. 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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