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NASEEM SIKANDAR AND MUHAMMAD SAYEED AKHTAR versus APPELLATE TRIBUNAL SALES TAX, CUSTOM HOUSE, LAHORE


The privileges granted under Section RAO 844 (1) / 98 in section 1957 RA 844 (1) / 98 were extended over time to the exporter of stainless steel sheets as Sheets provided by the importer were provided in the notification for the re-export of the sheets. The appellate tribunal in exercise of the powers under section 195 of the Customs Act, 1969, allowed the importer to re-export the sheets after which the importer could not shorten the period given in this notification within one month of the importer's taking. By which litigation was made. The importer was accepted by the High Court and was given a six-month extension within a month which allowed the High Court to appeal.

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