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BESTWAY CEMENT (PVT.) LTD. versus FEDERATION OF PAKISTAN

Sections 18 (1) (2) and 19 Sales Tax Act (VII of 1990), Section 13 (i) Economic Reform Act (XII of 1992), Section 6 Section RO 484 (I) / 92, Dated 14 5 1992 Payment of customs duty and sales tax on import of RO No. 569 (I) / 95, Article 26 6 1995 Section RO No. 978 (I) / 95, Article 14 10 1995 Constitution of Pakistan (1973), Article 199 Constitutional Application Machinery. The exemption under Section RO No 484 (I) / 92 was available to the applicant during the period from 12 12 1990 to 30 6 1995, read with Section RO No 569 (I) / 95 on 14 14 1992. Gaya, whose date was 26 6 1995. 29 1995 After the arrival of goods and credit in December 1996, the entry bills of entry customs were opened, under section RO No. 978 (I) / 95, import duty and disciplinary duty was demanded on such goods, Which was acquired on 14 10 1995. Applicant's validation from Section RO No. 482 (I) / 92 The date of filing the entry of the bill shall be considered as the date of import of the goods for the purpose of notification of waiver on payment of customs duty. I) / 92 was not entitled to benefit because it had registered entry for release of goods beyond the date indicated for the goods, notification regulatory duty was not mentioned in section R. A-482 (I) / 92 was neither exempted nor provided by any other notification, and is exempted under the Customs Section 18 (1) Customs Duty Independent Customs Act, 1969 Imposed under section 18 (2). If there was operational regulatory duty under section RO number O78 ((I) / 95) under section RO No. 2 482 (I) / 92, the compensation on imported goods, despite the provisions of section 6 of the Economic Reform Act, 1992 Was. ask a advocate free from Gojra lawyer