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COLLECTOR OF CUSTOMS versus FATIMA ENTERPRISES LTD.


Such claims were denied by the authority claiming Section 80 and 193 refunds, but the High Court of Pellion of Revenue accepted that the demand raised under section 80 of the Customs Act, 1969, was subject to customs duty. I could have presented against the increase under section 193 and that the High Court could not be set up. The petitioner's order / order for payment of customs duty, when the alternative was available to him, was overruled by the jurisdiction of the collector (appellate) in making an unlawful decision. Had not decided. Under the circumstances, the decision of the High Court is controversial

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