Recovery of customs duty on cars sold to State Trading Corporation must be actively pursued by Customs Houses to prevent delays. Where motor vehicles imported by foreign privileged persons are bought by the State Trading Corporation within the prescribed period, duty is leviable and payable by the State Trading Corporation; Customs Houses must maintain registers recording MEA sale permissions, vehicle and payment particulars, pursue duty recovery until payment, prepare monthly lists of unpaid cases for regional STC offices, and ensure adherence to the prescribed procedure, while MEA will allot running serial numbers to permissions to permit Customs verification.
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Provisions expressly mentioned in the judgment/order text.
Recovery of customs duty on cars sold to State Trading Corporation must be actively pursued by Customs Houses to prevent delays.
Where motor vehicles imported by foreign privileged persons are bought by the State Trading Corporation within the prescribed period, duty is leviable and payable by the State Trading Corporation; Customs Houses must maintain registers recording MEA sale permissions, vehicle and payment particulars, pursue duty recovery until payment, prepare monthly lists of unpaid cases for regional STC offices, and ensure adherence to the prescribed procedure, while MEA will allot running serial numbers to permissions to permit Customs verification.
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