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INDUS STEEL PIPE LTD versus COLLECTOR, CUSTOMS


Sections 32 (1) (2), 86, 156 (1) (62) and 196 payment of imported goods without payment of duty and tax, under which payment of penalty was issued to the importer who It is alleged that it has removed the import. After paying the duty and paying taxable tax on it, under section 86 of the Customs Act, 1969, it had to pay double the amount of its bond at the time of import, the importer's complaint was that the duty was payable and required. Notwithstanding the payment of tax within time, he was convicted under Sections 32 (1) (2) and 86 of the Customs Act, 1969 and was asked to be section 83 of the Customs Act, 1969 Pay extra duty on AK's terms while he failed to pay the duty and taxes within it. The importer was also liable to pay the additional sales tax in a fixed time and manner, in which case it was a provision (62) of section 156 (1) of the Customs Act, 1969 which was applicable and the aforesaid clause (90). Was subject to the provisions of (62) The Stamps Act, 1969, section 156 (1) of the Cue, if a person illegally takes goods out of a warehouse without payment of duty, shall be liable to a fine of not more than twenty-five thousand. For authorities, the Counselor Importer could not deny the arguments presented by the Importer's lawyer. An appeal was allowed by the High Court. circumstances r \ n

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