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UNION SPORT PLAYING CARDS COMPANY versus COLLECTOR OF CUSTOMS

Duty Free Vehicle Import Waiver Claims for Duty-Free Vehicle Imports Export Processing Zone in Customs Act 1969 Section 1963 of Customs General Order No. 1983 and Information O. No. 881 (1) / 80 of 238 1980. And the disputed vehicle was imported for its establishment while the applicant, claiming that the exemption from the import duty was initially exempt, using the information section RO No. 881 (1) / 80 dated 23 8 1980. Was granted and the vehicle was imported from import customs. Authorities subsequently withdrew the waiver and appealed for an exemption, saying that the vehicle imported by the appellant did not enjoy the exemption. The driver fined Ground that the vehicle was a four-wheel drive and there was no area in the Export Processing Zone. Where the vehicle can be used and, furthermore, the vehicle was a luxury vehicle, privileges were considered by the authorities, which were not germane to the question of waiver of the law, within or outside the Export Processing Zone. The region's existence was, of course, disputed, as no such customs could be considered to explain the concerns of the relevant Customs General Order. The customs authorities were irresponsible and irrelevant for the purpose of deciding the question of availability of immunity to the appellant under Section RO 881 (1) / 80 dated 23 8 1980 and the relevant customs was against the waiver of the General Order. Law famous high court advocate from Pindi gheb lawyer