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ZAIBTUN TEXTILE MILLS (PVT.) LTD. versus FEDERATION OF THE ISLAMIC REPUBLIC OF PAKISTAN

Central Excise and Salt Rules 1944 Ar 13, 185 and 240 Constitution of Pakistan (1973), Article 199 Constitution Petition intended to violate the rules to clear the applicant (mills) on the pretext of exporting goods. had gone. Excise duty was exempted but in the end result such goods were not recovered. Applicants were fined ten times; such punishment was violated by the Regulation, Government even in case of violation. Was maintained to the level of, in addition to that it will be recovered. In a particular case, the excise duty must, by default, determine the extent of the penalty so that such an aspect, at the judicial level, in a rational, fair and reasonable manner, will be arbitrary in nature. Was not accepted. Where maximum penalties were envisaged, the point for determination would be whether or not any case would be eligible for maximum or less fines and if at least in the case of the applicant it would be re-examined. Investigations will be required, given the fact that the Central Excise Rules were to be 1944. Department is strictly considered in favor of taxpayers rather than the department concerned, collection of excise arrears was concerned the department could resort to insurance. The bail was set once and the applicant received a remand with the condition of providing insurance guarantee to the satisfaction of the High Court, which is equivalent to his claim. Excise duty which is payable to the department immigration advocate from Chilas lawyer