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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>National Calamity Contingent Duty of Customs levied as surcharge on specified imports and additional to other customs duties.</h1> The National Calamity Contingent Duty of Customs is a surcharge on imports specified in the Seventh Schedule to the Finance Act, 2001 as amended, charged at the Schedule rates and in addition to other customs duties; where leviable as a percentage of value, the value is calculated as for additional duty under section 3(2) of the Customs Tariff Act; and Customs Act, 1962 provisions and rules (assessment, refunds, exemptions, penalties, appeals, recovery, etc.) apply to its levy and collection as far as may be.

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