HAFEEZ IQBAL OIL & GHEE MILLS versus FEDERATION OF PAKISTAN
Customs Act 1969 Section 2, 18, 18B [as amended by the Tax Adjustment Ordinance (LXXXX of 1996]) and the first schedule of import goods regulations, inspection and evaluation of the 1944 Constitution of Pakistan (1973), Article 199 Constitutional application prohibits service from the Central Board of Revenue, evaluating the value of imported goods, checking their physical nature and verifying their validity, inspection of the Implementation of Rules of Imported Goods, 1994 by notification. The Federal Government has been asked to obtain pricing and valuation, saying the rules require two foreign companies to import goods. They were engaged to provide services and by means of another notification service, all imported goods specified in the first schedule of the first schedule of the Customs Act 1969 were equal to two per cent ad valorem and subject to inspection. In 1994, under the inspection, evaluation and evaluation of imported goods rules, the authorities were confronted as authorities claimed that there was no customs duty, but it was a service charge or did not mean customs duty. There was a tax levied under the customs duty section. In the Customs Act, 18 of 1969, the rate stated in detail in the first and second schedules did not provide for non-provision of service charge on any import in the schedule. Had offended the provisions of 18. The court ruled that setting the service charge rate at 2 percent advertising price was illegal, illegal and without jurisdiction, but was approved by applicants / importers during the approval of their constitutional petition.
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