Section 13 of CTA, 1975 : Section 13: Consequential Amendment Of Act 52 Of 1962

Explanation using Example

Imagine a business owner named Rohan who imports electronics from Germany. When Rohan's latest shipment arrives in India, he needs to pay customs duty as per the applicable laws. The Customs Act, 1962, which governs such duties, originally referred to the Indian Tariff Act, 1934, for the rates. However, with the introduction of the Customs Tariff Act, 1975, the references in the Customs Act have been updated. So now, when Rohan looks up the duty he owes, he refers to the rates and rules specified in the Customs Tariff Act, 1975, not the outdated 1934 Act. This change ensures that Rohan and others pay customs duties as per the current standards and legal framework.