COLLECTOR OF CUSTOMS AND ANOTHER versus TARIQ SULTAN AND COMPANY AND ANOTHER
Section 30 Central Excise Act (I of 1944), Section 3 (C) Central Excise Rules, 1944, R96Z Notification Section R No. 457 (1) / 96, dated 13th 1996, Pakistan (1973) Article 185 (3) the Supreme Court attended to consider the leave of appeal. Whether the issue of the Central Excise Duty for the Shipping was to be received as the customs duty under Section 30 of the Customs Act 1969, with respect to the date of entry and whether notification was made from the notification section R No. 457 (1) / 96, 13 6 1996, could have been levied by the respondents, and whether the price was to be assessed immediately with reference to Section 3 (c) of the Central Pricing Act. 1944, and as such, the R96 ZZ of the Central Excise Rules 1944 did not apply
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