Surcharge of customs imposed as an additional charge on customs duty, temporary and subject to existing customs provisions. Section 118 levies a surcharge of customs on goods in the First Schedule to the Customs Tariff Act equal to ten per cent of the duty chargeable as calculated under that Schedule and related notifications; the surcharge is in addition to any customs duties. Subsection (1) ceases to have effect after 31 March 2000, with section 6 of the General Clauses Act applying as if that subsection were repealed. Provisions of the Customs Act and its rules, including refunds, drawbacks and exemptions, apply to levy and collection of the surcharge as far as may be.
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.
Surcharge of customs imposed as an additional charge on customs duty, temporary and subject to existing customs provisions.
Section 118 levies a surcharge of customs on goods in the First Schedule to the Customs Tariff Act equal to ten per cent of the duty chargeable as calculated under that Schedule and related notifications; the surcharge is in addition to any customs duties. Subsection (1) ceases to have effect after 31 March 2000, with section 6 of the General Clauses Act applying as if that subsection were repealed. Provisions of the Customs Act and its rules, including refunds, drawbacks and exemptions, apply to levy and collection of the surcharge as far as may be.
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