newspapers; (3) that the
method adopted by the Customs Act, 1962 and the Customs
Tariff Act, 1975 in determining the rate of import duty ... customs duties to the
vagaries of executive discretion. While Parliament has
imposed duties by enacting the Customs Act, 1962 and the
Customs Tariff
excise or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 ( 51 of 1975 ) in respect of which a claim
Section 3 in The Customs Tariff Act, 1975
3. Levy of additional duty equal to excise duty.
(1) Any article which is imported into India ... under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section
Section 14 in The Customs Act, 1962
14. Valuation of goods.
(1) For the purposes of the Customs Tariff
payable, if any, under this Act or under the Customs Tariff Act, 1975 (hereinafter referred to as the Customs Tariff Act) or under any other ... such goods as determined in accordance with the provisions of the Customs Tariff Act; (b) the value of such goods as determined in accordance with
Section 12 in The Customs Act, 1962
12. Dutiable goods.
(1) Except as otherwise provided in this Act, or any other law for the time ... being in force, duties of customs shall be levied at such rates as may be specified under [the Customs Tariff
Section 9A in The Customs Tariff Act, 1975
9A. [ Anti-dumping duty. [Inserted by Act 52 of 1982, Section
Section 13 in The Customs Act, 1962
13. Duty on pilfered goods.
- If any imported goods are pilfered after the unloading thereof and before ... goods for purposes of assessment.-(1) For the purposes of the Customs Tariff Act, 1975 ( 51 of 1975 ), or any other law for the time
respect of tax or duties under this Act or the Customs Tariff Act, 1975 or any tax or duty chargeable under any other ... force in the same manner as duty of customs leviable under this Act or the Customs Tariff Act;"; (b) after clause (e), the following clause
Customs Act.
The rate at which the customs duty is to be imposed
has to be such as may be specified in the Customs Tariff ... intellectual input. What is being taxed under the
Customs Act read with Customs Tariff Act and the Customs
Valuation Rules is not the input alone
