Additional duty on high speed diesel applies as an extra customs levy alongside other duties, governed by customs procedural rules. An additional duty of customs is imposed on high speed diesel oil at a fixed per litre rate, payable in addition to any other customs duties; the provisions of the Customs Act and its rules, including those relating to refunds and exemptions, apply to the levy and collection of this additional duty as they apply to ordinary customs duties.
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.
Additional duty on high speed diesel applies as an extra customs levy alongside other duties, governed by customs procedural rules.
An additional duty of customs is imposed on high speed diesel oil at a fixed per litre rate, payable in addition to any other customs duties; the provisions of the Customs Act and its rules, including those relating to refunds and exemptions, apply to the levy and collection of this additional duty as they apply to ordinary customs duties.
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