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Customs Authorities Demand Duty Over Stock Shortage; Notification Misinterpreted as Promoting Efficient Use of Imported Inputs.

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Full Text of the Document

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....Demand of Customs Duty - illicit removal - shortage of stock - The notification does not place a premium on the efficient utilisation of imported inputs of operation and it would not be proper for the customs authorities to read such as an object of the notification.....

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