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TypeBare Act JurisdictionCentral Government

Customs Act, 1962 Section 19

DETERMINATION OF DUTY WHERE GOODS CONSIST OF ARTICLES LIABLE TO DIFFERENT RATES OF DUTY Except as otherwise provided in

~1 min read
https://sooperkanoon.com/act/452895

Bare act section · Research

About this section

Customs Act, 1962 Section 19 is part of Customs Act, 1962 - DETERMINATION OF DUTY WHERE GOODS CONSIST OF ARTICLES LIABLE TO DIFFERENT RATES OF DUTY Except as otherwise provided in. Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) articles to duty with reference to quantity shall be chargeable to that duty;

(b) articles liable to duty with reference to value shall, if they are liable to duty at the same rate, be chargeable to duty at that rate, and if they are liable to duty at different rates, be chargeable to duty at the highest of such rates;

(c) articles not liable to duty shall be chargeable to duty at the rate at which articles liable to duty with reference to value are liable under clause (b):

PROVIDED that-

(a) accessories of, and spare parts or maintenance and repairing implements for any article which satisfies the conditions specified in the rules made in this behalf shall be chargeable at the same rate of duty as that article;

(b) if the importer produces evidence to the satisfaction of the proper officer regarding the value of any of the articles liable to different rates of duty, such article shall be chargeable to duty separately at the rate applicable to it. 21[

Frequently asked questions

What does Customs Act, 1962 Section 19 provide?

Section Section 19 of the Customs Act, 1962 (DETERMINATION OF DUTY WHERE GOODS CONSIST OF ARTICLES LIABLE TO DIFFERENT RATES OF DUTY Except as otherwise provided in) is reproduced on this page as part of the Customs Act, 1962. 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 Customs Act, 1962 Section 19?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Customs Act, 1962 Section 19. 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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