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GOVERNMENT OF PAKISTAN versus FACTO BELARUS TRACTORS LIMITED

Customs Act 1969 Sections 31A, 30 and 19 of the Laws (10 of 1984), Article 114 of the Economic Reforms Act (XI1 of 1992; Sections 2 (1) (6) 6 and 10 Sec. RO 921 (1) / 94, Dated 22 9 1994 Section R 0 1189 (1) / 4/94, Dated 11 12 1994 Section R 388 (1) / 96, Dated 13 6 1996 Section R 414 (1) / 96 Date 13 6 1996 Customs Duty Rules Although the principle of estoppel was available against the government or its officials, it said that there is no principle contrary to the doctrine of legitimate expectation, even though the invoice rule cannot operate without prejudice to personal rights. Harm or new liability The same principle cannot be applied in the case of supply of nouns, even if a waiver made under section 19, Customs Act, 1969 is contracted, no jurisdiction will be made so that The Authority may be excluded from such exemption, as the Act of 31A states, provided that any duty which is payable as a result of the withdrawal or exemption from the duty may be payable. Such returns are made after the conclusion of the sale of goods or after the opening of a Letter of Credit. On the terms of section 30, Customs Act, 1969, Embargo granted the government the option to withdraw the waiver after a contract was entered into by a party or opened a letter of credit by him in the case of the Surgery Enterprise v. Federation of Pakistan. (1986 SCMR 1917) was no longer applicable best law firms from Khandabad lawyer