AMENDMENTS TO THE CUSTOMS ACT, 1962

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Full Text of the Document

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....that is levied under Section 124 of the Finance Act, 2021. (c) "Road and Infrastructure Cess (RIC)" means an additional duty of customs that is levied under Section 111 of the Finance Act, 2018. (d) "Health Cess" means a duty of customs that is levied under Section 141 of the Finance Act, 2020. (e) "Social Welfare Surcharge (SWS)" means a duty of customs that is levied under Section 110 of t....