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APPEAL NO. CUS. 1119/PB OF 2002, DECIDED ON 15TH AUGUST, 2005. versus APPEAL NO. CUS. 1119/PB OF 2002, DECIDED ON 15TH AUGUST, 2005.


Sections 201 (1), 2 (Languages), 16, 156 (1) (9) (90), 181, 194b, 215 Imports and Exports (Control) Act, (Exxon X of 1950), Section 3 (1) ()) No option is available for the release of such goods on the payment of applicable duty and tax on the seizure of petrol extracted from the sale procedure and the sale process of the Goods Act, section 69 of 6969. No notice was issued under section 2012 of the Customs Act, 1969, just before the sale of such petrol, without the issuance of such notice, the auctioned goods were seized, on the very second day. Prior to the issuance of the showcase notice, the disposal of the goods indicated that the sample extracted from the petrol was still to be sent to the Petroleum Testing Laboratory in charge of the analytical test report, notice under section 2012 of the Customs Act. The issuance was mandatory, citing the use of the powers conferred under the Customs Act, 1969 section 2011 under the provisions of section 2011 of the Customs Act, 1969 provided for the sale of goods other than confiscated goods. And the condition for the sale of goods must be issued notice to the customs owner , Before the sale of goods under section 169 of 1969, the notice was declared compulsory and such notice was to be submitted by a post registered under section 215 of the Customs Act, 1969, the seized goods was an undisclosed item and so was the customs 5 181 of the Act, 1969. On the orders of the two authorities below, the amendment to the extent of the release of petrol in consideration of payment of duty and 25% of its value against tax payment will be considered, Ch.

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