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TATA TEXTILE MILLS LTD. versus COLLECTOR OF CUSTOMS EXCISE AND SALES TAX, APPELLATE TRIBUNAL, LAHORE


Sections 79, 80, 98, 98, 108, 108 and 196 are the warehouse \ and with the warehouse of the importer's dispute terms with the authorities for domestic use \ or \ warehouse \ and are warehouse \ authorities impose customs duty. On the basis of imported goods which the importer failed to dispose of the goods within the time prescribed under section 98 of the Customs Act, 1969, the appellate authority and appellate tribunal's assumptions were actually applied to the home. Were entered into or are warehouses and were warehouses in accordance with the Customs Act of 1969, within fifteen days of the arrival of the goods to the owner of the imported goods. For domestic use or warehousing, such goods were to be inserted in such manner as was required by the procedure laid down in the Customs Act. , 1969 When any imitation goods are entered for a warehouse and assessed under section 80 or 81 of the Customs Act 1969, the owner of such goods has to apply for leave to deposit the same amount. ? A warehouse set up or licensed under the Customs Act, 1969 had two different procedures and had a different purpose because of the enactment of section 108 of the Customs Act, 1969, and the benefit involved was when the equipment was not cleaned. Or was not handed over to the owner. For the goods and for all practical purposes, the customs port was still there, the authority of the department and the possession of it should be the same and the officers to reduce the duty imposed on it by the High Court in proportion to its cost reduction. To be found fit and equal. In the affirmative, the question raised by the reference request was amended and the forum orders below were amended, allowing reference accordingly. \ R \ n

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