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APPEAL NO.453/LB OF 1999, DECIDED ON 4TH JUNE, 2001. versus APPEAL NO.453/LB OF 1999, DECIDED ON 4TH JUNE, 2001.

Customs Act 1969 Sections 19, 33 and 194 a Section RO 555 (I) / 98, dated 12 6 1998 Section RO 24 (I) / 99, 13 1 1999 Duty return, claim for imported computer parts and The duty imposed under section RO 555 (I) / 98 was subsequently exempted from duty by section RO 24 (I) / 99, previously obligated by section RO 555 (I) / 98. Claim retraction claim rejected. The amending of the exemption benefits of section RO 24 (I) / 99 did not have any direct effect. Amending the legal section R24 (I) / 99 was a continuation and extension of the Finance Act 1998 entry. Section RO is a supplementary legislative measure, even if ignored, can still claim a refund of personal computer parts and accessories included in the Finance Act 1998 under Appellant's PCT Heading 8473 3020, The main law, which overrides the notification in the form of section ROS, and the reduction of its components and accessories to personal computers in section RO 555 (I) / 9 The claim for refund of the appellants was not badly affected on 12th 1998, the tribunal accepted the appeal, fixed the nomination order and the customs duty paid by them on the importation of such parts. And found the appellant entitled to claim a tax refund. list of supreme court advocates from Talagang lawyer