High Courts28 Sept 1993

Surendra Kumar Banthia Vs Collector of Customs

Calcutta High Court · (1994) 70 ELT 217

Customs (Provisional Duty Assessment) Regulations, 1963 — Regulation 1, 4Customs Act, 1962 — Section 110(2), 124, 18, 7(11)Foreign Trade (Development and Regulation) Act, 1992 — Section 5