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MESSRS FLYING BOARD AND PAPER PRODUCTS versus DEPUTY COLLECTOR, CUSTOMS

The importer's process of accepting the cost of imported goods in the Bill of Entry for the purpose of obtaining customs duty in Sections 25 and 25B was that the cost of goods shown in the Bill of Entry was lower due to the fluctuations in the market price. It is gone. Therefore, the customs duty should have been charged on the basis of the minimum price entered in the notification issued under Section 25B of the Customs Act, 1969, in the absence of proof, The extent to which the price of the goods had dropped was evident to the importer for import. , Customs authorities were deemed to have accepted the value of the goods declared in the Bill of Entry for the purpose of obtaining customs duty. The price listed in such notification shall not be relevant to the reported bill. The actual value of the goods will be in the nature of declaration by the importer. Registration was available, which can be made legally the basis for estimating goods at such a price, no exception to the legal decision can be made legally. Appeal denied immigration advocates from Kot Mithan lawyer