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CYANAMID PAKISTAN LTD. versus COLLECTOR OF CUSTOMS (APPRAISEMENT), THROUGH ASSISTANT COLLECTOR CUSTOMS HOUSE, KARACHI

Notification Section RO 350 (I) / 85, Dated 15 4 1985 Section R1111 (I) / 89, Dated 27 11 1989 Section RO 1050 (I) / 95, Dated 29 10 1995 Constitution of Pakistan (1973), Article 8 (3 ()) exemption from the payment of duties was under the jurisdiction of the Government of the Importers Amendment to enforce regulatory duty through notification section R1010 (I) / 95. On 29 29 1995, they had the money to withdraw the available waivers because the overall customs duty, including notification under section R350 (I) / 85, was read with the exemption section RO 1147 (I), the information section. Waiver was granted under R350 (I) / 85. / 89, dated 27 11 1989 The justification for the payment of duty in whole or in part should be exempted, should not be extended beyond the express language used in the notification while the tax rules strictly in favor of the articles. Was considered while the provisions thereof were waived in favor of the Government as a tax authority and the Government may impose such condition, limitation and restriction on a particular article, exercising the duty of exemption from duty. Because it is deemed appropriate if such a waiver notification does not work in the past, the notification Import goods will not be eligible for exemption before the issuance of the power to grant customs duty waiver on a particular article and customs duty, with appropriate restriction, the option to withdraw such waiver was always available to the government under the law. The courts were not open to following a government-issued notification unless it showed that an exception was granted. The use of specific duty is subject to certain conditions famous lower court advocate from Tarbela lawyer