SINDH ENGINEERING (PVT.) LTD., KARACHI versus CUSTOMS, EXCISE AND SALES TAX, APPELLATE TRIBUNAL, KARACHI BENCH, KARACHI
Sections 13, 19, 62, 86, 97, 104, 156 (1) and 196 notification section R No. 502 (I) / 94, dated 96 1994 Sales / Fax Act (VII of 1990), section 34 income tax ordinance ( X XXI (1979), section 86 Customs duty and removal of goods from warehouses without payment of taxes (Goods imported by appellant (an enterprise owned by a state)) Section R No. 502 (I) / 94 Customs duty and other taxes were levied on the subsidized rate. On December 9, 1994, a notice of notice was issued to the appellant on the customs duty and tax levied at the concessionary rate without having to pay the customs duty and excise bills without the payment of customs duty and taxes. The Authority did not accept the Appellant's request The Tribunal dismissed the Appellants' appeal against duty and penalties for violating the law due to financial compulsion. The appellant's argument is that the proceedings were initiated under this cause notice, which was based on the report of the Intelligence Branch. Whereas, the Assistant Collector, Central Excise and Customs report of Section RO 502 (I) / 94, dated 9-6 1994, can be denied only as is not the case in Section IX of Section RO Validity Condition IX of Section RO 502. Is. I), 94, dated 6 199 199 4 1994, will come into play when the goods have been cleared after entering into law and paying duties and tax bills, and then any notice of this effect. Was that the imported ingredients were not. The provisions contained in Condition No. I of Section RO, used to preserve the benefit of concessions, shall not be attracted where the goods are illegally billed for admission to domestic use.
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