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PAKISTAN STATE OIL COMPANY LIMITED, KARACHI versus CUSTOMS, EXCISE AND SALES TAX, APPELLATE TRIBUNAL BENCH

Sections 132 (3), 106 and 196 show cause notices related to customs duty charges disclosed in February, March, May, June and December 2001, from 1997 to 2000. And the words used in the showcase notice implied that customs duty was excluded by the appellant because of misinterpretation of section 106, Customs Act 1969, that the Pakistan Naval Ship had moved to foreign territories. Was incorrect and therefore the benefit of section 106, Customs Act, 1969 cannot be claimed by the appellant, in the circumstances, Section 32 (3), Customs Act, 1969 shall apply which, at the relevant time, six months from the relevant date. In the US. Where the notice was to be issued, the case relates to non-payment of customs duty due to any ignorance, wrongdoing or mismanagement, short credit loan or wrongful refund. E-Appellant for the year 2001 was banned on appeal questions as the delivery of POL to Pakistan Navy was in question under shipping bills during 2000 in 1997 which had questions after the expiry of six months. The tribunal's orders related to these appeals were, in the circumstances, separated by the collector's orders. property advocate from Doltala lawyer