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PAKISTAN MOBILE COMMUNICATION, ISLAMABAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Customs Act 1969 Section 19 Sales Tax Act (VII VI of 1990), Sections 3 (3A) (6), (8) (1) (b), 13 (2) (9) and 71 Federal Tax Ombudsman Ordinance (XXXV) Establishment of Office 2000), Section 9 Section RO 390 (I) / 2001, General Duty Exemption from Customs Duty on 18, 2001, Issei, A Cellular Company Notification No. 390 (I) / 2001 dated 18 1 2001 Customs duty was exempt and sales tax is on condition that the importer will bring the seats free of duty and tax at the import stage but will pay such tax at the stage of activation. The complainant is not exempt from this. Because he was not an importer and would call S that can be charged to the importer. The duty to pay duty at the time of import but under notification was transferred to the cellular company whether they imported or not, the department has been directed to provide the complainant with immunity under the above notification. Don't force yourself to get it. And allow them to pay duty and taxes as usual, the Government of Customs Act, 1969, and the Sales Tax Act of 1990, pleading that the Government did not infringe on the complainant's right because it had not been granted the privilege In this context, the collection method for this particular area has changed. According to Section R 390 (I) / 2001, dated 18 1 2001, violating the provisions of the law, they were not justified, it is stated that the Customs Act, 1969 and Section (3A) (6). The notification was issued under section 19, 8 (I) (b), 3 (2) (a) and section 71 of the Sales Tax Act, 1990, by this notification, on certain conditions, under section 19 of the Customs Act. Tax and customs duty exemptions immigration advocates from Ludhan lawyer