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Case Law Details

Case Name : Champion Photostat Industrial Corporation Vs UOI (P&H High Court)
Appeal Number : C.W.P.No. 15377 of 2011
Date of Judgement/Order : 18/11/2011
Related Assessment Year :
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Champion Photostat Industrial Corporation Vs UOI (P&H High Court) –

Section 46 of the Act deals with the submission of Bill of Entry by an importer. There is no condition in the said Section, which prohibits the submission of Bill of Entry by an importer himself or that the importer has to have some educational qualification. It is only Section 146 of the Act, which deals with the clearing with the intervention of the Customs House Agents. Since such agents have to act for others, certain qualificati

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