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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 128

ADDITIONAL DUTY OF CUSTOMS

~1 min read
https://sooperkanoon.com/act/250489

Bare act section · Research

About this section

Finance Act, 2003 Section 128 is part of Finance Act, 2003 - ADDITIONAL DUTY OF CUSTOMS. Read the section text below and explore Indian court judgments that cite it.

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Section Text

TEA AND TEA WASTE) (1) In the case of goods specified in the Fourth Schedule, being goods imported into India, there shall be levied and collected for the purposes of the Union, by surcharge, an additional duty of customs, at the rate specified in the said Schedule.

(2) The additional duty of customs referred to in sub-section (1) shall be in addition to any other duties of customs chargeable on such goods under the Customs Act or any other law for the time being in force.

(3) The provisions of the Customs Act and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty, shall, as far as may be, apply in relation to the levy and collection of the additional duty of customs leviable under this section in respect of the goods specified in the Fourth Schedule as they apply in relation to the levy and collection of the duties of customs on such goods under that Act or those rules and regulations, as the case may be. Customs Tariff.

Frequently asked questions

What does Finance Act, 2003 Section 128 provide?

Section Section 128 of the Finance Act, 2003 (ADDITIONAL DUTY OF CUSTOMS) is reproduced on this page as part of the Finance Act, 2003. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2003 Section 128?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 128. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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