2022 (5) TMI 549

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e rate of 200%. Whereas if the goods have travelled from UAE, then the levy of duty shall be at the rate of 5% - The Revenue is not able to make any headway so far as this inquiry is concerned. The goods are lying at the customs warehouse past almost more than seven months.The possibility of passing an interim order releasing the goods subject to certain terms and conditions, is explored. However, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... facts, the controversy involved in the present litigation is whether the writ applicants imported the goods which are in the nature of Magnesium lump from UAE or the Turkey. The case of the Revenue is that the goods have travelled from Pakistan. If the goods have travelled from Pakistan, then the levy of duty shall be at the rate of 200%. Whereas if the goods have travelled from UAE, then th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X