2019 (9) TMI 1114

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....y Chowdhury, Adv. And Mr. A. K. De, Adv ORDER The Court : The original paper books are not on record. Learned counsel for the appellant has no instruction whether the original paper books were at all filed. Mr. Bose, learned senior advocate appearing for the respondent hands up copies of the paper books to this Court. In the absence of the original, this duplicate set is treated as the....

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....ed the first day of September, one thousand nine hundred eighty eight ultra vires to the Customs Act, 1962 while they should have taken into consideration the provision of Sections 86, 87 and 88 of the Customs Act, 1962 along with Imported stores (Retention on Board) Regulation, 1963 passed by Board under Section 157 and Section 96(1) of the Customs Act, 1962 does not concern with the consumption ....

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....which any duty has been paid on importation are entered for export under section 50 of the Customs Act, 1962 and the proper officer made an order permitting clearance under Section 51. Hence drawback procedure is more appropriate in case of export of duty paid stores upon reversion of the vessel to foreign trade because imported goods include stores also on which if customs duty is paid and subseq....