Auxiliary customs duties imposed on specified tariff goods as an additional levy; Customs Act procedures apply. An auxiliary duty of customs is imposed on goods listed in the First Schedule to the Customs Tariff Act equal to fifty per cent. of the value of such goods as determined under the Customs Act; this duty is additional to any duties chargeable under the Customs Act or other laws. Upon cessation the General Clauses Act repeal consequences apply, and the Customs Act's provisions, including those on levy, collection, refunds and exemptions, are to apply to the auxiliary duty as far as practicable.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary customs duties imposed on specified tariff goods as an additional levy; Customs Act procedures apply.
An auxiliary duty of customs is imposed on goods listed in the First Schedule to the Customs Tariff Act equal to fifty per cent. of the value of such goods as determined under the Customs Act; this duty is additional to any duties chargeable under the Customs Act or other laws. Upon cessation the General Clauses Act repeal consequences apply, and the Customs Act's provisions, including those on levy, collection, refunds and exemptions, are to apply to the auxiliary duty as far as practicable.
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