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          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.

          <h1>Auxiliary duties of customs imposed on specified tariff goods as additional customs charges, with Customs Act procedures applying.</h1> Auxiliary duties are imposed on goods specified in the First Schedule to the Customs Tariff Act by levying an auxiliary customs charge calculated on the value of the goods as determined under section 14 of the Customs Act; this auxiliary duty is in addition to any customs duties chargeable and, so far as may be, the procedural provisions of the Customs Act and its rules, including refunds and exemptions, apply to its levy and collection.

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