Additional customs duty on motor spirit imposed as per Second Schedule, payable in addition to other customs levies. An additional duty of customs is imposed on imported motor spirit specified in the Second Schedule at the rate set out there, and this additional duty is payable in addition to any other customs duties chargeable; the levy and collection of this additional duty are, as far as practicable, to follow 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.
Additional customs duty on motor spirit imposed as per Second Schedule, payable in addition to other customs levies.
An additional duty of customs is imposed on imported motor spirit specified in the Second Schedule at the rate set out there, and this additional duty is payable in addition to any other customs duties chargeable; the levy and collection of this additional duty are, as far as practicable, to follow the provisions, rules and regulations of the Customs Act, including those relating to refunds and exemptions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.