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MESSRS KHAN BROTHER (PVT.) LIMITED versus FEDERATION OF PAKISTAN

Sections 12 (2) and 6 (1A) of the Customs Act (IV of 1969), section 31A section RO6 (68) E&F / 98 dated 27 5 1999, paragraphs 5 (ii) and (iv) section R O 816 (1) / 99 Dated 1 7 of 1998 Constitution of Pakistan (1973), Article 199 Constitutional Request for Discrimination Importers began their import proceedings under a clear understanding that exemption is not available in the case of sales tax, Evaluation of the Sales Effect of Section 6 (1A). The effect of the Tax Act, 1990 was the same as Section 31A, the Customs Act, 1969 influenced the decision of the All-Summary case (1986 SCMR 1917) and stated that the importers had no benefit. As was the case in the above case. Gave it to the importers and then withdrew. In the present case, the waiver was not obtained by the competent authority and the importers demanded the approval of the waiver, which was not found to be valid. patent advocate from Nowshero Feroz lawyer