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ZAMAN CEMENT versus CENTRAL BOARD OF REVENUE

Customs Act 1969 Section 19 and 31A Sales Tax Act (Sick of 1951), Section 13 Constitution of Pakistan (1973), Article 199 Notification Section R484 (1) / 92, Dated 14 5 1992 Constitutional Application Customs Duty Waiver imposed on the Federal Government. There was also an option to impose customs duty under section 19 (1) of the Customs Act, 1969 and section 13 (1) of the Sales Tax Act 1990, as well as the option to exempt the import duty of any imported goods. Is. The goods were subject to the terms of the notification which was imported during the period beginning on December 1, 1990 and will end on June 30, the importers did not import the goods during that period because November, 1995 In the Letter of Credit I was issued and the Bill of Leading date was submitted on August 29, 1996, the importer could not, in these circumstances, claim an exemption on the basis of the notification that the exception was based on a valid expectation rule. It could not be recovered even after being granted because the import contract exemption process during the currency Both were, was the first claim of immunity importer on the basis of which it was repulsed, had the same concessions that require these reasons. The only goods available were imported during the specified period, and secondly, Section 31A of the Customs Act clearly stated that the duty amount was payable irrespective of the fact that the return agreement was established. Had happened before or after. The sale of goods or the launch of a letter of credit tax advocates from Kot Radha Kishan lawyer