MESSRS SYED BHAIS versus CHAIRMAN, C.B.R.
Customs Act 1969 Section 19 Sales Tax Act (VII VI 1990), Section 3 Constitution of Pakistan (1973), Article l99 Notification No. SRO 506 (1) / 94, dated 96 1994 [amended Notification No. SRO 384 (1) / 96, dated 13 6 1996] Constitution Request Customs Duty and Sales Tax Exemption Notification Effective Customs Customs Officers Rejected Waiver Notification Due to Mis-Specification of Notification Authentication , Where the benefit of another person was found to be entitled. The notification could not be denied because of the wrong mention of the notification goods, partly exempted from customs duty and the sales tax was completely exempted, when it was imported. Was directed by the High Court to allow the importer to take advantage of the information no. SRO 506 (1) / 94, dated 9-6 1994 and the notification no. According to 13 6 1996.
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