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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Additional Duty on High-Speed Diesel Oil Imports Under Finance Act, 1999, Section 116; Customs Act Applies for Levy and Collection.</h1> Section 116 of the Finance Act, 1999, mandates an additional duty of customs on high-speed diesel oil imported into India as specified in the Second Schedule. This duty is supplementary to any existing customs duties applicable under the Customs Act or other prevailing laws. The Customs Act's provisions, including those for refunds and exemptions, apply to the levy and collection of this additional duty in the same manner as they do for other customs duties on the goods.
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