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[Cites 0, Cited by 0] [Section 116] [Entire Act]

Union of India - Subsection

Section 116(9) in Finance Act, 2020

(9)The provisions of the Customs Act, 1962 (52 of 1962); and the rules and regulations made thereunder, including those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, interest, appeals, offences and penalties shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under that Act.