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COLLECTOR OF CUSTOMS versus MAPLE LEAF CEMENT FACTORY LTD.


Section 19 and 193 Machinery for Cement Plant have been imported in accordance with Section RO No. 484 (I) / 94, dated 14.52 1992 by the Authority, excluding customs duty, when it is not locally manufactured. Notice of demand for customs duty has been issued on such machinery. The Revenue application was prepared locally before the Supreme Court if the respondents were required to file such notice by applying to it under the law. If so, the Authority will decide accordingly, under which the Supreme Court set aside the High Court's unwanted decision and Has a recipe. Failure to file such notice within the stipulated time, and in the event of failure to do so, the Authority will act against it in accordance with the law \ r \ n \ r \ n

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