CUSTOMS APPEALS NOS. 423 TO, 439 OF 2003(K-2), DECIDED ON 10TH JUNE. 2004. versus CUSTOMS APPEALS NOS. 423 TO, 439 OF 2003(K-2), DECIDED ON 10TH JUNE. 2004.
Sections 156 (1), 15, 16, 32 and 181 of section RO 374 (I) / 2002, dated 15 6 2002 Import Trade Procedure Order, 2000, supplement A and C of old and used auto parts Fully Furnishing Auto Parts In return for confiscation, the owner / appellant claims that the old and used auto parts should not be confiscated at all and without a penalty, the owner is against the designated tine. Should be allowed or at least allowed to be released after such goods. The old and used service auto parts that were deemed unusable under the prescribed procedure were specifically included in paragraph (b) of section RO 374 (I) / 2002, dated 15 6 2002 and its supply table included Slayer No. (b) (vi) pursuant to paragraph (b) of Section RO 374 (I) / 2002, dated 15 6 2002, followed by paragraph ( a) had to be read later than the provisions of this Act, such instructions had to be read in No (b) (vi). On the table given to Section RO 374 (I) / 2002, the date 15 6 2002 was not controlled by the proviso to the NS of paragraph (A) of the notification, and, as such, the adjudicating officer was bound by the appellant's customs. According to the appropriate officer's satisfaction, used parts and parts were allowed to be released after they were made unusable. , Pressing, punching, breaking, or otherwise creating your costs with the condition that if the appellant fails to obtain the old and used auto parts of the service mentioned within 30 days of receipt of the judgment, There will be a total seizure order. Appropriate tribunal order as appropriate
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