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S.M. SHARIF FAROOQ HABIB UR REHMAN versus CENTRAL BOARD OF REVENUE, GOVERNMENT OF PAKISTAN

Import Policy Order 1974 Item No. 65 Pakistan Customs Tariff, 1974, CHAP12, HDG12 01 and CHAP8, HDG08 01 Constitution of Pakistan (1973), Article 199 in favor of the applicant for import of import license. Was released on the free list. And on the notification of import of such license under Item No. 65, it is categorized solely under the importation of Dry Coconut Authority, under which the applicant is requested to issue a cause notice stating that he has obtained the license. , And instead of importing copra, he imported coconut coconut. The ban on banned items was fined and subject to the duty of goods under HDG 08 01 in CHIP 8, Pakistan Customs Tariff, 1974. Applied when they were imported Coconut cannot be equated with Copra as a commercial derivative of coconut, it cannot be separated Coconut which was not used for commercial purposes was decided by the Central Board of Revenue. 7 197 In his 1974 judgment, it was rightly decided that under Chapter 12 of the PPT (Pakistan Customs Tariff), HDG 12 01 The product known as Copra was subject to duty and it was coconut coconut. The duty of the Central Board of Revenue, subject to the HDG 08 01 of CHP 8 of the Pakistan Customs Tariff, was very clear, just and strictly in accordance with the title of the Pakistan Customs Tariff Product, which was imported by the applicant, That claimant was not found to be eligible for assistance [words and phrases] solicitors from Karore Lalisan lawyer