GHULAM HAIDER versus MUHAMMAD KHAN
Sections 18, 19 and 31 will continue to be exempt from payment of disciplinary duty unless exemption is obtained from the notification, any special orders regarding exemption from customs duty payment waiver Not approved, the notification notified will continue and the effect of the exemption cannot be eliminated by amending an earlier notification on the basis that section 21 of the General Clause Act, 1897 claims to avail of government immunity. Before using the power of editing, the terms and conditions are excluded. The importers of the notification had to convince the authorities that their exemption claim was within the scope of the exemption.
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