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MESSRS UNIVERSAL BUSINESS EQUIPMENT (PVT.) LIMITED THROUGH CHIEF EXECUTIVE versus DEPUTY COLLECTOR OF CUSTOMS, CUSTOMS HOUSE, KARACHI


Section 196 Appeal questions that were framed as factual questions related to the issue, whether the subject machines were in fact typewriters or the type setting machines order were addressed in the original and appellate order on the aspect of the case to which it was concluded. That such machines can also be used as typewriters. The High Court dismissed the appeal, refusing to intervene in the matter

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