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However, the decision on when to raise the actual cess leviable on the same will be taken by the GST Council in due course.
The importer and clearing agent were unable to provide any plausible explanation for not paying the actual leviable duties and taxes, when confronted by the senior officers of Customs Intelligence.
All these multiple leviable bookmakers would need to be found and levied," continued the barrister, who said the task of enforcing such payments would be "unrealistically cumbersome".