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APPEAL CASE NO.7(872)CU OF IB/2000(PB), DECIDED ON 15TH NOVEMBER, 2003. versus APPEAL CASE NO.7(872)CU OF IB/2000(PB), DECIDED ON 15TH NOVEMBER, 2003.


Sections 30, 31A, 79, 98, 104 and 156 (1), CLS (10A), (51), (53), (57), (58), (77) Section RO 108 (1) ) / 95, dated 12 2 1995 Customs General Order 258 1988 Date for Determination of Export Duty Rate The effective bond of imported goods in Pakistan before the entry into force of 1 2 2000, before the filing of the bond bond filed in Gadun on 10, 2002 Was entered into and warehousing of goods and also falsely declaring that for the benefit of Section RO 108 (1) / 95, goods were banned in item 2 2002 2002, dated 12 2 2 1995. Effective Rate of Import Revenue Effective Rate of Duty and Sales Tax Receipts Section 30 of the Customs Act 1969 S was determined under the Customs Act, 1969 and section 31 of the bill that entry previous bond section of the Customs Act 1969 has been confirmed that at any time can be filed under 104. Use of warehouse under section 98 of the Customs Act 1969 That is, before the entry of goods into a licensed warehouse for a period of one year from the date of entry to the warehouse, a valid ex-bond bill of entry under 5 104 read with section 98 of the Customs Act, 1969 Was entered into the warehouse on the pre-entry Bond Bill publication 2 2000, 12 2. 2000 Section RO 108 (1) / 95 were not entitled to concession, dated 12 2 1995 1995 Duty rate on component goods was not documented on import date but entry cost bill was on the date of filing (or goods) The date of arrival of the shipment, whichever is later) on the date of the filing of a valid pre-bond bill under section 79 of the Customs Act, 1969 or section 104 of the Customs Act, 1969 (After section 98 of the Customs Act, 1969)

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