CHINA YUNNAN CORPORATION versus COLLECTOR, CENTRAL EXCISE
Customs Act 1969 Section 32 (2) (3) Constitution of Pakistan (1973), Article 199 Constitutional application Customs duty and sales tax, Short and imposed restriction of showcase notice Applicants imported bridge equipment and machinery and all their customs Duty and sales paid. After the same inspection by the authorities, the last payment of such duty was made on 7-9 1994 and a showcase notice was issued to the applicant, on which the imported goods were detailed in 10 6 1995 and they were completed by customs. Was inspected. Authorities issued notices after a nine-month interval, giving the impression that customs duty and sales tax were levied and imposed by the customs authority on the basis of ignorance or misunderstanding. And the Sales Tax Appellate Tribunal in which the Tribunal may have only notice of a reduction in the penalty imposed by the customs authority was issued on or before 3 1995 but the same was issued on 10 6 1995 where the duty / The showcase notice could be issued within six months from the date of payment of the charges and it was issued beyond the six month period, under section 32 (3) of the Customs Act, 1969, separating the order passed by the tribunal. Was done
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