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CUSTOM APPEAL NO. K-985 OF 2001, DECIDED ON 6TH JUNE, 2002. versus CUSTOM APPEAL NO. K-985 OF 2001, DECIDED ON 6TH JUNE, 2002.


Central Excise Duty of Imported Goods Duty as set forth in the first schedule of the Customs Act by Section 3 Customs Act (IV of 1969), Section 30 and 31A Section RO 995 (I) / 99, 1999 The provisions of section 31A and 31A of the Customs Act 1969 could not be extended by extension of the provisions of section 31A of the Customs Act 1969 at the import stage. Central Excise Duty Since the Central Excise Act, 1944 did not specifically compare the Promotion Estoppel and Principal Rights Principle with respect to Central Excise Duty at the Import stage, this position did not change with section 31A of the Customs Act 1969 Has been done Such position was not changed in the fifth section of R9 of the Central Excise Rules 1944 in relation to Central Excise Duty. Central Excise Duty was not imposed in light of Sector RO 995 (I) / 99. The Collector of the Order of Customs (Adjustment) of 1999 was appointed by the E-Appellate Tribunal

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