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SARGODHA JUTE MILLS LTD. versus COLLECTOR AND OTHERS


Sec 27 (2), 84 and 108 of the damage to the imported goods before reaching the closed warehouse, the importer asserted that the exemption from the exemption from taxation was demanded without joint inspection of the damaged goods. Conducts a joint survey against the importer, whose order was upheld. The failure of the tribunal to correct the joint survey in accordance with the importer's request shows that the goods were completely damaged and that nothing was being sold, although the goods entering the warehouse were in fact Warehouse was not made, technically the partial entry damage could not be ruled out. The payment of interim relief by the insurance company in the case of customs duty / tax would not be reasonable as the importer had informed the taxpayer about the loss to the goods. The High Court accepted the appeal and set aside.

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