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MESSRS PAK FOREST INDUSTRIES (PVT.) LTD. versus FEDERATION OF PAKISTAN

Section 33 Section R50 (I) / 1992, Dated 28 1 1992 Section RO 484 (I) / 1992, Dated 14 5 1992 Return of Customs Duty, Goods Sold by Contract for Importer, Under which Customers Importer was obliged to pay duty Importer implemented power of attorney for the buyer's favor for the purpose of receiving payment due on import of goods, the buyer paid customs duty in the name of the importer and cleared the goods, the goods section Customs duty exemption is exempt under RS 50 50 under. I) / 1992 and 484 (I) / 1992, thus, the buyer himself claimed the return, but not the import lawyer's claim for the return of the customs duty by the importer of the goods under the law. If customs duty was paid by the buyer under the contract of sale by the importer as his lawyer, then he may have the right to enter the amount on the importer upon his return to the importer. The buyer did not automatically acknowledge himself as an importer to the customs authority for the purpose of claiming a refund. The right importer did not claim a refund, nor was it a party to the action before the authority if in case of a return claim the buyer suffered any loss due to the importer's inaction. Can sue, if the law provides for any remedy, in its favor to the buyer, do not maintain such claim famous high court advocate from Turbat lawyer