https://www.taxtmi.com/caselaws?id=282802 The High Court admitted an appeal under Section 130 of the Customs Act, 1962, concerning the interpretation of goods leviable at a "NIL" rate of duty. The Court held that goods falling under this category should be considered dutiable. Additionally, the Court emphasized the importance of complying with specific conditions for unloading cargo under Sections 34 and 35 of the Customs Act, 1962, indicating that failure to adhere to these conditions could lead to confiscation of the cargo. The appeal was admitted, and the appellant was directed to file informal paper books for further proceedings. en-us Tue, 15 Jan 2019 00:00:00 +0530 Fri, 23 Aug 2019 20:39:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282802 The High Court admitted an appeal under Section 130 of the Customs Act, 1962, concerning the interpretation of goods leviable at a "NIL" rate of duty. The Court held that goods falling under this category should be considered dutiable. Additionally, the Court emphasized the importance of complying with specific conditions for unloading cargo under Sections 34 and 35 of the Customs Act, 1962, indicating that failure to adhere to these conditions could lead to confiscation of the cargo. The appeal was admitted, and the appellant was directed to file informal paper books for further proceedings. Case-Laws Customs Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282802