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MESSRS SAIRA INDUSTRIES (PRIVATE BONDED WAREHOUSE)\' INDUSTRIAL AREA, KOT LAKHPAT, LAHORE versus COLLECTOR OF CUSTOMS (APPRAISEMENT)


Sections 30, 79 and 104 show the difference in the rates applicable to bonding and pre-bond filing of bonds in a bonded private warehouse, without the payment of duties by the importer, the date of the duty goods. And the customs duty paid at the rate receivable for duty pursuant to section 30 of the Rate Customs Act, 1969, either at the time of the issuance of such goods for use by the household or by entering an admission bill. An admission bill for ex bonding goods was offered if the importer had not submitted the ex bond nor The actual date of removal of the order was reported, the date of the removal of the goods will be taken as the date of the previous bonding and in such case, of the two rates, one is the present bonding day and the other ex. Relationship days will be compared to this, and whichever is higher will apply in the current case as the days of bonding are longer, this was correct.

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