MESSRS TARIQ BROTHERS versus CONTROLLER OF CUSTOMS AND 3 OTHERS
Imported Goods Rules, 1990, R 9, imposed under section 25B of the Customs Act, 1969, review the import prices. Such tariff will not apply to the goods for which entry bills for ex-bonding were filed prior to the actual publication of the notification, but the same price would be obligated to pay the customary cost report where the entry was made. The bill was filed. Upon publication of such notification, it will pay the duty at a specified rate
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