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MESSRS AYESHA TEXTILE MILLS LIMITED, LAHORE versus GOVERNMENT OF PAKISTAN, CENTRAL BOARD OF REVENUE

Customs Act 1969 Section 19 Notification Section R500 (1) / 84, Dated 14 6 1984 Notification Section R0512 (I) / 86, Dated 29 5 1986 Constitution of Pakistan (1973), Article 199 Constitutional Application Exception to Customs Duty, Inc. Both information about customs duty exemption was available in the field to justify the exemption and the operative immunity was maintained under notification section R500 (1) / 84 dated 14 6 1984 and the notification section RO 512. (1) / 86, dated 29 86 5986, did not revoke the exemption granted under the earlier notification effect, there was no restriction under any law under which the importer was required to pay Claiming an exemption is prevented until applicants can claim the benefits of both by holding onto the field. The notification order approved by the Central Board of Revenue under which the applicant was not allowed exemption was without legal authority and accordingly no constitutional application was allowed. best advocate from Tarmatan lawyer