Section 167 - Amendment of Act 12 of 2020. - Finance (No. 2) Act, 2024

PART X AMENDMENT TO THE FINANCE ACT, 2020 Amendment of Act 12 of 2020. 167. In section 141 of the Finance Act, 2020, for sub-section (5), the following sub-section shall be substituted, namely: (5) The provisions of the Customs Act and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Health Cess leviable under this Chapter in respect of the goods specified in the Fourth Schedule, as they apply in relation to the levy and collection of duties of customs on such goods under that Act or all rules or regulations made thereunder, as the case may be. ;