MESSRS SHAHEEN TRADING CORPORATION versus DEPUTY COLLECTOR OF CUSTOMS (APPRAISEMENT GROUP-III)
Sections 32 & 81 81 Export of goods at the time of ex-bonds valid for the validity of the duty pending final inspection of duty preventing the importer from paying the duty and tax upon entry to the computer was already permissible The action was illegal tax, under section 32 of the Customs Act, 1969 to restrict the freedom to take appropriate action according to the law, to have the appropriate content to justify the action.
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