Vidhi Codex

The Indian Tariff (Bombay Application) Regulation, 1943

The Indian Tariff (Bombay Application) Regulation, 1943

General19432 sections

The Indian Tariff (Bombay Application) Regulation, 1943, ensures that national customs and trade tariff laws apply retroactively to certain specified regions, specifically the Dahanu Taluka and Umbergaon Petha in the Thana District. It regulates the collection of import and export duties in these areas. By legally validating all previously collected duties, the regulation ensures that any past taxes gathered under the Indian Tariff Act remain valid and legal, even if amendments had not been formally extended to these regions at the time. This matters because it prevented legal disputes over past tax collections and established uniform trade laws.

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  1. 1. Short title, application and commencement.
  2. 2. Application of Act XXXII of 1934 as amended from time to time, and validation of duty levied and collected.

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