CUSTOM APPEAL NO. 139/LB OF 1999, DECIDED ON 31ST MAY, 2002 versus CUSTOM APPEAL NO. 139/LB OF 1999, DECIDED ON 31ST MAY, 2002
Sections 25, 18, 32, 80 and 83 of the Imports and Exports (Control) Act (X of 1950), Section 3 (1) of imported and exported goods worth of old and used pipes for physical condition / examination. Appellate Tribunal directs Customs to review consignment of old and used pipes, according to the Metric Tons Customs. Maintaining a fine of up to 10% and a fine of up to 10% on the value of antique and used serviceable goods whose standard specifications are the value of their physical examination. Customs authorities can not be without the physical condition of the goods, considering the prevailing international price discrimination based on identical goods. In the present case, the physical condition of the goods is not discussed, while the customs duty and tax paid at a price of Rs 17,000 per metric ton is acceptable. Which would not have been possible without their inspection, nor was the Department's appeal accepted by the customs authorities dependent on the internal bill and the order was set aside by the Appellate Tribunal.
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