COLLECTOR OF CUSTOMS AND CENTRAL EXCISE versus CUSTOM HOUSE, MULTAN
Violation of the terms of section R No. 279 (i) / 94 of the Customs Act 1969 section 156 (1), CF (2) and 196 notification section R No. 279 (i) / 94, dated 2 4 1994 Removal of duty-free material for another project Respondents terminated the import duty-free material under notification for a project, but the customs authorities withheld material used in another project of a similar nature and The Customs, Excise and Sales Tax Appellate Tribunal imposed a penalty on the customs officials' order based on the content and content of the relevant notification. Has been mentioned by respondents was not guilty of violating any provision of this notification. The content from the Authorized Project to the Unauthorized Project was in violation of the terms of the notification section R No. 279 (i) / 94, the Tribunal failed to define it in 2-4 1994 in the use of imported material under the notification of privileges. There was a breach of privileges and it was required to be dealt with under the provisions of the Customs Act, 1969, and the administration was restored under the circumstances.
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