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MESSRS DUTY FREE SHOP LTD versus CENTRAL BOARD OF REVENUE

Determination of Object Scope from Duty-Free Shops, Duty-Free Shops Procedure, Section 12, 13, 30, 79, 80, 83, 84, 97 and 104 Customs General Order (CGO) No.32 1982 When the goods are imported, the bill of entry is presented for domestic use or warehouse under section 79 of the Customs Act, 1969, as may be the case when submitting the registration bill, the duty is estimated On a bill of sorts. Whether for domestic use or warehouse under section 80 of the Customs Act, 1969, it is estimated at the time of offering such an admission bill under section 80 of the Customs Act 1969, the actual payment of customs duty in the case of goods. Refers to the use of a home, which is born of the provisions of section 30 (a) of the Customs Act, 1969, which provides that the cost of goods and the duty rate applicable to it, under section 79 In the case of cleaning equipment for home use. The Customs Act, 1969, i, the bill of entry is introduced where payments are made in respect of home use goods in accordance with the duties under section 80 read with section 30 of the Customs Act, 1969. Cleaned for home use. Section 83 of the Customs Act, 1969, if the goods were for warehousing, although the system is under section 80 of the Customs Act 1969, payment of customs duty is deferred and the request for warehousing of the goods is transferred under section 84 of the Customs Act. Goes 1969, and then when payment of duty surcharges and other compensation occasions such goods are cleared from bond for domestic use as read with Section 30 (b) of the Customs Act 1969, Domestic Use Customs advocate from Depal Pur lawyer