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HABIB RAFIQUE (PVT.) LTD. versus CUSTOMS APPELLATE TRIBUNAL


Benefit of concession duty under the notification claim for reopening of the case by the collector in section 195 and 1965 R555 (I) / 98, dated 12 6 1998, the appellant appeals from the deputy collector of the High Court of Customs Under the notification that the goods were extended by the claimant to the benefit of the claimant, but the Collector Customs reopened the case under section 195 of the Customs Act, 1969, which states that the goods imported by the appellant are in the category of anti-pollution devices and components. I do not come in and the appellant is not entitled to benefit from the lower rate of customs duty. He said that the notification appellant has been directed to pay the customs duty, sales tax and withholding tax which was filed against the collector's decision before the tribunal against the dismissal of the appellant, which Had filed an appeal to the High Court Verification Tribunal, based on the facts on record, that the collector knew about keeping the goods. The question cannot be called anti-pollution equipment, nor can the final results of the fact of the device or component of the two jurisdictions of the competent jurisdiction; the appeal before the High Court not be interfered with by the appellant in any way Has not been identified illegally before the High Court appeal can be dismissed accordingly.

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