Duty to be taken pro rata ensures customs and excise duties apply proportionally to differing quantities. Where an enactment levies customs or excise duty on a specified quantity of goods by weight, measure or value, the same rate applies proportionately to ... Summary
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.
Duty to be taken pro rata ensures customs and excise duties apply proportionally to differing quantities.
Where an enactment levies customs or excise duty on a specified quantity of goods by weight, measure or value, the same rate applies proportionately to any greater or lesser quantity, establishing that duties expressed for a given quantity are to be computed on a pro rata basis when applied to different quantities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
