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MAPLE LEAF CEMENT FACTORY LIMITED versus COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, FAISALABAD

Notice applicable to the receipt of duty on the basis of Customs Act 1969 section 32 (2) notification number section O 484 (1) / 92, dated 14 5 1992 constitution of Pakistan (1973), Article 199 constitutional petition promosory estoppel, customs general. Opinion Order Benefit of Notification No. Sec. RO 484 (1) / 92, dated 14 5 1992 The Letter of Credit was opened by the applicant when the notification was in the field, the applicant demanded the duty on the basis that the applicant was using The imported machinery was being manufactured locally, therefore, the benefit of the notification could not be extended to the applicant when the applicant's letter If the credit was opened in favor of a foreign supplier, the machinery was not being manufactured locally where the Central Board of Revenue was. It acknowledged that parts of the machinery were being manufactured locally while other parts were not being manufactured here, therefore, the order issued by the Customs General Central Board of Revenue had no effect. It can only be reached by the Central Board of Revenue after investigating the fact that the goods were manufactured locally, with which the relevant persons should have been associated with them by issuing a notification or customs general order, overseas. The applicant's rights to the contract with the supplier could not be taken away and the promise space Perry's theory was applicable that the notice issued by the Central Board of Revenue was without legal authority which had no legal effect. Conditions property advocates from Darya Khan lawyer