MESSRS COLONY TEXTILE MILLS LTD. THROUGH REPRESENTATIVE versus FEDERAL GOVERNMENT OF PAKISTAN
RO 9, Fifth Section Section RO (N) / 99, Dated 169 1999 Section RO No. 454 (I) / 96, Dated 13 6 1996 Customs Act (IV of 1969), Section 31A Constitution of Pakistan (1973) , Article 199 Constitutional petition, demanding Central Excise Duty in accordance with Section RO Nail (I) / 99 at 15, which, in section RO No. 454 (I) / 96, was amended or repealed. , Which has a valid date of 13 6 1996. Section 31A of the Customs Act, 1969, cannot be extended to the Central Excise Duty because there is no justification for the fifth exclusion of the Central Excise Rules 1944 to R9 of the Central Excise Act 1944. The applicant was entitled to benefit from Section RO 454 (I) / 96 and was not liable to pay Central Excise duty under Section RO Nail (I) / 99 High Court in such terms as the constitutional application. Excluded
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