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APPEAL CASE NO. 7(1412)CU/IB OF 2001 (PB), DECIDED ON 18TH JANUARY, 2003. versus APPEAL CASE NO. 7(1412)CU/IB OF 2001 (PB), DECIDED ON 18TH JANUARY, 2003.


Sections 7, 33, 34 and 36 of the Customs Act (IV of 1969), Sections 205, 108 and 27 of the Input Tax Adjustment which receives the goods in a closed warehouse under customs, the insurance company has asked the Customs Collector. Submitted which included the funds. Against another bill of entry by the customs authorities under section 205 of the Customs Act, 1969, the duty and tax account, including sales tax, was permitted by the Sales Tax Department to be such Input tax adjustment not allowed. The raw material used for hill entry used in the manufacture of taxable goods was not used and was also fined for violation of the supply of Section 7 of the Sales Tax Act 1990 and input tax credit against the former bond bill. Legislative Action to Acquire Under Section 205 of the Customs Act, 1969, the customs authorities' admission, inappropriate or illegal sales tax department, should not have resolved the matter with their counterpart. Instead of punishing the taxpayers, Art with the Customs Collectorate reversed the order of the Collector of Sales Tax and Central Excise, as per the permission given by the Collector of the Customs Appellate Tribunal. ?

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