COLLECTOR OF CUSTOMS E & S.T. AND SALES TAX versus PAKISTAN STATE OIL COMPANY LTD.
Section 106 Warehousing Supplies for Export Under the Delivery of Foreign Destination Goods, the supply of oil to Pakistan Navy by ships by the supply company was made at the rate that would be incurred in addition to foreign travel. The same was applied for supply to Pakistani ships, the rate of which actually includes the duty factor and the tax supplier company, the same rate was obtained from the Pakistan Navy, which was levied on non-landing of other Pakistani ships. So, it was useless for them and the claim money went into the pocket of the supply company, It was himself, supplying the planned theft of section 106, Customs Act, 1969, under the circumstances, that the supply company was not available to the Pakistan Navy Supply Company, however, he started paying duty / tax. Supply from September 1, 2000, which substantiated that the demand for customs authorities was valid and in accordance with the law and proved that the supply company withdrew the government's long-standing revenue without justification. , Converted the appeal into appeal, allowed it, and restored the tribunal keeping aside the High Court's unwarranted decision.
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