Appellant Liable for Customs Duty on Vessel Reimport Without Proper Bills of Entry; Must Include Repair and Insurance Costs.

Levy of customs duty - reimport - Mere filing of the documents at page 80 and 81 of the paper book does not exonerate the appellant from its duty liability without filing the Bills of Entry disclosing the value of the repair/renewal/modification and installation of machinery done to the vessel including freight and insurance charged incurred. - AT .....

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