Law: Customs Act, 1969

Section: 30

(a) Customs Act (IV of 1969)--- ----Ss. 30 & 79---Determination of date and rate of duty---Rate of custom duty to be charged on imported goods, if cleared for home consumption, would be the one in force on the date on which a Bill of Entry is presented for release of such goods---Where clearance of goods is not sought immediately, but they are in-bonded in a licensed warehouse, then the rate applicable would be the one in force on the day on which a Bill of Entry for clearance of such goods is presented. (b) Customs Act (IV of 1969)--Ss. 30, 79 & 104---Difference between rates of duty in force on the day of filing of in-bonding and ex-bonding Bill of Entry---Effect---Goods in-bonded in a licensed private warehouse was removed by importer without payment of duties---Date and rate of duty---Goods chargeable to duty according to S.30 of Customs Act, 1969 would be released on payment of custom duty at the rate prevalent either at the time of releasing such goods for home consumption by filing Bill of Entry or when Bill of Entry for ex-bonding goods was presented---If the importer had neither presented ex-bond Bill of Entry nor communicated actual date of removal of goods, date of detection of removal of goods would be taken as the date of ex-bonding and in such a situation, out of two rates, one prevalent on the day of in-bonding and the other on the day -of ex-bonding would be taken into comparison, and whichever was higher would be applied---Rate on the day of in-bonding in the present case being higher, it was correctly applied. National Construction Company (Pvt.) Ltd. v. Government of Pakistan and others PLD 1989 Kar. 174 ref. JUDGMENT MANSOOR AHMAD, J.--- The present appeal under section 106 of Customs Act, 1969 arises out of a judgment, dated 25-11-1999 passed by the Customs, Central Excise and Sales Tax, Lahore Bench, Lahore, whereby the appeal filed by the present appellant was rejected. 2. Brief facts of the case are that on 14-3-1998, Inspector (Bond) Diyport, Lahore submitted a contravention report to the Collector of Customs intimating therein that private bonded warehouse of the appellant was visited by a team headed by Assistant Collector…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492