QUALITY STEEL MILLS versus CENTRAL BOARD OF REVENUE
Customs Act 1969 section 19 notification number section R-671 (1) / 94, dated 3 7 1994 constitution of Pakistan (1973), Article 199 withdrew from constitutional jurisdiction, exemption from customs duty on temporary certification, exemption from customs duty Duty from imported goods was issued by the applicant in favor of the applicant, who claimed that the goods imported were not manufactured locally, after which the Central Board of Revenue, which issued a temporary certificate , It was learned that the imported goods were being manufactured by the applicant. Locally, having failed to disclose the full facts of the Central Board of Revenue before obtaining a temporary certificate, withdrew the provisional certificate issued in favor of the petitioner, exempting the payment of duties by the High Court. No interference was sought which was not otherwise acceptable. The import was being prepared by the applicant locally, the permission to import the goods free of customs duty is in violation of public policy and the exemption of waivers cannot be allowed.
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