Determination of rate of duty expanded to cover interest, offences and penalties along with levy and refund issues. The amendment replaces the existing wording addressing non-levy, short-levy, refunds and appeals with an expanded formulation covering the date for determination of rate of duty, non-levy, short-levy, refunds, interest, appeals, offences and penalties, thereby bringing timing for rate determination and liability adjuncts such as interest and penalties within the same clause.
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Provisions expressly mentioned in the judgment/order text.
Determination of rate of duty expanded to cover interest, offences and penalties along with levy and refund issues.
The amendment replaces the existing wording addressing non-levy, short-levy, refunds and appeals with an expanded formulation covering the date for determination of rate of duty, non-levy, short-levy, refunds, interest, appeals, offences and penalties, thereby bringing timing for rate determination and liability adjuncts such as interest and penalties within the same clause.
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