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UNITED REFRIGERATION INDUSTRIES (PVT.) LTD. versus FEDERATION OF PAKISTAN


Return of Customs Duty under Customs Act 1969 Section 19 Notification No RO-504 (1) / 90, Dated 7 6 1990 Customs General Order No 7 Constitution of Pakistan (1973), Article 199 Constitutional Request Section R No 504 (The import of compressors by Customs General Order No. 1998, dated 11/90, 7 1990, was exempted because of the fact that it was not being manufactured in the country and was not available in the market for the first time. The concession was withdrawn - that a local industrial unit had begun to manufacture compressors, and the second reason was that compressors were privileged, without concession, in the knock-out condition. Concession returns should be imported, without ensuring the availability of locally manufactured compressors in the market. The market was not justified, without technical interpretation of the term, the terms were rejected, exemption from customs genera. l Order Section 504 (1) / 90 dated 7 6 1990 was a violation and no such withdrawal was the result of the notification of the notification by the authorities under which compressors were being imported on privileged duty. Accordingly the Customs was against the General Order. The applicant is entitled to exemption in customs duty under Section 504 (1) / 90 of the scheme and the spirit of the policy, which was unlawfully rejected on 7th 1990, in accordance with Customs General Order No. 7. In the 1998 situation:

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