COLLECTOR OF CUSTOMS versus TARIQ SULTAN & COMPANY
Section 30 Central Excise Act (I of 1944), Section 3 (c) Central Excise Rules. 1944, RO 96Z Notification Section RO 457 (1) / 96, Dated 13 6 1996 Constitution of Pakistan (1973), Article 185 (3) was granted by the Supreme Court for consideration. Whether in the case of a breakdown, customs duty should be obtained under section 30 of the Central Excise Duty Customs Act, 1969, the date on which the registration was made and whether notification number section R457 (1) / 96, On 13th 1996, the respondents could have been taken advantage of, and in the present case their valuation had to be quoted in terms of section 3 (c) of the Central Excise Act, 1944, and so on, R 96 of the Central Excise. ZZ rules, 1944, did not apply
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