M/S.JASWAL NECO LTD. vs. COMMNR. OF CUSTOMS, VISAKHAPATNAM
C.A. No.-007189-007189 - 2005Supreme Court04 Aug 2015
Section 12Section 18Section 3ASection 68Section 9A
68. Special duties of customs. – (1)
In the case
of goods mentioned in the First Schedule to the
Customs Tariff Act, or in that Schedule, as amended
from time to time, there shall be levied and
collected as a special duty of customs, an amount
equal to two per cent of the value of the goods as
determined in accordance
