Auxiliary duty of customs imposed as an additional charge on scheduled tariff goods, administered under existing customs rules. An auxiliary duty of customs is levied on goods in the First Schedule to the Customs Tariff Act at fifty percent of the value determined under the Customs Act; this duty is additional to any customs duties chargeable under existing law and its levy and collection are to follow, as far as practicable, the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auxiliary duty of customs imposed as an additional charge on scheduled tariff goods, administered under existing customs rules.
An auxiliary duty of customs is levied on goods in the First Schedule to the Customs Tariff Act at fifty percent of the value determined under the Customs Act; this duty is additional to any customs duties chargeable under existing law and its levy and collection are to follow, as far as practicable, the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions.
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