MAHMOOD A. SHEIKH versus FEDERATION OF PAKISTAN
Article 18 of the Customs Act 1969 and 31A Finance Act (IV of 1999), Article 18 Constitution of Pakistan (1973), Article 199 Constitutional application exemption from payment of customs duty imports of imported goods by table of imported goods Was covered. Section 18 (I), Finance Act, III of 1999, which provided zero percent duty on such goods, said the importer claimed exemption from payment of customs duty on the goods and the government had issued a notification which Table III was amended and entries were made under the importer leaving the customs duty and other taxes payable on the import of goods, under section 31A, the Customs Act, The provisions of 1969 provided for the payment of duty, nonetheless can constitute any jurisdiction. The provisions of Section 31A of the Customs Act, 1969, are in favor of any person for the purpose of opening a letter of credit or entering into an agreement. Notwithstanding anything contained in any other law, I shall at present comply with it and thereafter provide for the payment of the duties, even after the withdrawal of the notification exempted from any notification which enters into the contract. Someone had acquired the right to it or was entitled to it because of the agreement entered into. Although there was no risk of opening Credit Imported Credit Goods for payment of customs duty at the time of the importer contract, the exemption was withdrawn before the goods were cleared, the importer did not take advantage of this exception.
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