Case Laws / Head Notes / Paras
Customs Act (IV of 1969)---Ss.32(1), (2), 3-A, 79 & 80---SRO 659(I)/2007 dated 03-06-2007---Classification of imported goods---Checking of goods declaration by Customs---Re-assessment---Post clearance ---Audit---Scope---Dispute was with regard to importer declaring imported goods as Aerosol Spray Paints based on polyamides---Audit document, considering the Heading rendered by the importer, declared the subject paints based on acrylic or vinyl polymers, thus disentitling the importer from exemption under SRO 659(I)/2007 dated 03-06-2007---Held, that once goods were cleared and were out of custom charge, thereafter, no allegation against the imported goods were sustainable in the eyes of law---Appellant/Department had failed to produce evidence on basis of which audit document was create...
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