Sections 18 and 19 of the Customs Act 1969 impose customs duty and sales tax on imported goods by the applicant for exemption from import duty goods which are exempt from customs duty and sales tax under PCT headings. Was classified under this customs duty. And before that, the demand for customs duty on sales of imported goods and sales tax before re-notification was blatant and illegal by the authority, which came into force after that.
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