AFTAB (PRIVATE) LIMITED versus CENTRAL BOARD OF REVENUE, (GOVERNMENT OF PAKISTAN, ISLAMABAD
Protection of Economic Reforms Act 1992 Section 5 Customs Act (IV of 1969), Article 19 Constitution of Pakistan (1973) Article 199 Constructive Applicant who imported a vehicle from Germany claimed exemption in customs duty according to Section R. The person who converts a certain amount of foreign exchange into Pakistani rupees will be entitled to import duty-free car, however, the foreign exchange has to be sent through regular banking channels while the applicant has adopted such delivery method. So, this was not an exception. Under Section RO 19 8 1992 the question cannot be claimed in terms of Section RO where the privileges were claimed, then the necessary conditions need to claim that the concessions must be fulfilled. , Foreign exchange money through regular banking has to be waived. Channels and importers will produce certificates from the bank in accordance with instructions issued by the State Bank o f Pakistan Petitioner even though the foreign currency was converted to Pakistani currency and fulfilled the domestic remittance requirements. It did not meet the requirement that such delivery should be made through a regular banking channel, therefore, the authorities were justified in claiming that the applicant was not entitled. Concessions that are under consideration or considered by Section RO
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