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RAFIQ & COMPANY versus APPELLATE TRIBUNAL, CUSTOMS, EXCISE AND SALES TAX, LAHORE

Customs Act 1969 Sections 19, 32 (1) and 156 (1) Section RO 505 (1) / 88, Dated 20 6 1988 Section R0 500 (I) / 88, Dated 26 7 1988 Goods Exemption from Import Customs Duty The imported tire and tubes for agricultural tractors from the importer had claimed exemption from the customs duty provided under the notification, the authorities did not accept the importer's claim that they say that the tires and tubes were only available in Pakistan. Walking was not for agricultural tractors, but for their use. The Importer produced considerable material in the form of information provided by leaflets and foreign manufacturers / suppliers, which stated that tires and tubes were useable for agricultural tractors, as well as by the legitimate authority that tires and The tubes cannot be used for agricultural purposes, but the authorities countered it with evidence rather than contradicting the material produced by the importer. Evidence of widespread circumstances, which was grossly unfair and not sufficient to exempt the import exemption granted by the importer, was granted by the authorities with the exception that the import goods be approved on the terms of the bill entry. And release it from customs duty and sales tax as per the information given in the statement us immigration advocates from Ghazi lawyer