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CUSTOM APPEAL NO.K-3 OF 2002, DECIDED ON 17TH JANUARY, 2003. versus CUSTOM APPEAL NO.K-3 OF 2002, DECIDED ON 17TH JANUARY, 2003.


Section 18B service charge fee, the exact service charge fee levied under section 18B of the Customs Act 1969, was not a fee as it was neither for the benefit of the payers nor the cost to the Government from its collection. Was able to do. The importer's advantage was that with the development of information and media technology, the determination of prices was an easy task, the quality of the goods being imported or imported could be checked through the machinery provided under the Customs Act 1969, under section 18B. Service charge Under the Customs Act, 1969, the ultra-virus of federal legislative order powers was set aside for inspection and allowed by the Appellate Tribunal.

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