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of <h1>Section 76 Update: Expanded Customs Tariff Act Scope Now Includes Duty Rates, Interest, Offences, and Penalties</h1> Section 76 of the Finance (No. 2) Act, 2004 amends section 9A of the Customs Tariff Act. It modifies sub-section (8) by replacing the words 'relating to non-levy, short-levy, refunds and appeals' with 'relating to, the date for determination of rate of duty, non-levy, short-levy, refunds, interest, appeals, offences and penalties.' This amendment expands the scope to include additional elements such as the determination of duty rates, interest, offences, and penalties within the context of customs tariff regulations.
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