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MESSRS REGAL CERAMICS LIMITED versus CUSTOMS, SALES TAX AND CENTRAL EXCISE APPELLATE TRIBUNAL, KARACHI


Section 32 (2) Section RO 1284 (I) / 90, Dated 13 12 1990, Table L Customs Duty Recovery Notice Notice of Advantage of Section R124 (I) / 90, Date 13 12 1990 Importer's Notice to Importer On 22 4 1995, it was alleged that the machinery they were importing in 1991 was duty-free, but since it was not installed 10 km away from the municipality limits, it did not benefit from the notification. The notice of importer could have been withheld by the minority where the customs authorities intended to enforce the provisions of section 32 (2) of the Customs Act 1969, then the notice was dated. France was to be presented within three years. On the basis of the interpretation of the present case, notification section R124 (I) / 90 dated 13 12 1990, the tribunal was barred from finding the boundary, illegal and unreasonable, in the view that it was not charged. It was reported that the machinery was transferred to you where it was installed Appeal allowed in the circumstances

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