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MESSRS QASIM INTERNATIONAL CONTAINERS TERMINAL LIMITED, KARACHI versus COLLECTOR OF CUSTOMS, KARACHI AND 2 OTHERS

Chapter 84 & Constitution 87 Constitution of Pakistan (1973), Article 199 Customs duty and sales tax payable on terminal tractors Contractor used to transport trailers in customs duty and sales tax payable to terminal tractors The terminal applicant claimed that customs duty was entitled to the discounted rates as per the imported goods section RO 28 (I) / 98 dated 17 1 1998 as such a discount has been provided to another importer. Alternatively, it was claimed that the imported goods were bound to be classified as prime movers under Chapter 84 of Pakistan Customs Tariff Rules, which operated at the relevant time, the respondents had filed the Pakistan Customs Tariff Rules. Insisted on treating imported goods as a vehicle under Chapter 87 of K, and said that they were ready for release. There was no regular judicial process of duty and payment of duties and no amount of duty. An order for the filing of the order was approved by the Adjusting Officer Party to find out the reason for imposing the tax. There was a need to pay taxes and take advantage of the appeal and revision treatment. In the constitutional jurisdiction, the law could not decide on the proper classification of imported goods provided by the High Court; the matter was remanded to the collector after hearing the parties on all the facts and questions of law. lawer from fb area from Shahpur Chakar lawyer