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MODERN CONTINENTAL BUSINESS (PVT.) LIMITED versus COLLECTOR (ADJUDICATION), COLLECTORATE OF CUSTOMS, SALES TAX AND CENTRAL EXCISE

Sections 19 and 31 Sections RO 921 (I) / 94, dated 229 1994 Approval under the exemption from the scheme by the promise of the customs authority under the approval of the Public Tractor Scheme, subject to such import of the applicable tractors. Can't be On the principle of fairness and equity-based pledges, customs duty has been issued to the importer under customs duty to sell the tractor at a special price, with the exception of payment of customs duty and sales tax importer. Is bound by If no exemption is granted, he will be faced with paying the customs duty and sales tax on the one hand, and on the other hand he will not be able to raise the cost of the tractor importer, in which case injustice cannot be tolerated. Under the question, in view of the government's explicit representation and pricing by the authorized authority tractors, the importer was attempting to clear the issue so this is the second step of the public tractor scheme, The importation of such tractors cannot be treated differently, however, the High Court had asked the High Court to sell the tractors at a price on which they agreed to the terms of their authority. ? The officials of the Ministry of Agriculture Food and Livestock Department of the aforementioned Ministry were directed to issue the required policy / instructions under the Public Tractor Scheme within one month of receipt of the order. property advocates from Malakand lawyer