59. Collection of supplementary duty on imports.—

(1) The supplementary duty on an imported good subject to such duty shall be collected at the same time and in the same manner as the customs duty on such good is collected.

(2) Save as otherwise provided in this Act, in relation to an import of goods, for the purposes of collecting and paying the supplementary duty, the provisions of the Customs Act shall (with necessary modifications and adaptations) apply in such a way as if the supplementary duty payable on imports were a customs duty.

(3) Without affecting the generality of the provision of sub-section (2), whenever any bond or guarantee is demanded under the Customs Act, the amount so demanded shall be calculated in such manner as if the payable supplementary duty were a customs duty on the imported goods.