Section 19B: Rounding off of duty, etc
The Customs Act, 1969 · Federal Acts · V · in_force
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19B. Rounding off of duty, etc.- The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund, drawback or any other sum due, under the provisions of this Act shall be rounded off to the nearest one hundred rupees and, for this purpose, where such amount is fifty rupees or more, it shall be increased to one hundred rupees and if such part is less than fifty rupees, it shall be ignored.]
Effective date: 1969-03-03
Related sections
Section 19A: Presumption that incidence of duty has been passed on to the buyerSection 19C: Minimal duties not to be demandedSection 19: General power to exempt from customs-dutiesSection 20: OmittedSection 18E: Pakistan Customs TariffSection 21: Power to deliver certain goods with-out payment of duty and to repay duty on certain goods
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