Customs Tariff Act, 1975
(1) Where [(7A)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.] (8) Every notification issued under this section shall, as soon as may be after it is issued, be laid before each House of Parliament. 4