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CYANAMID PAKISTAN LTD., KARACHI AND ANOTHER versus COLLECTOR OF CUSTOMS (APPRAISEMENT)

Section 18 notification section R350 (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 185 ()) In the jurisdiction of the Government's complaint of the importers who amended the notification prior to the payment of duties, the duty was to enforce the disciplinary duty as per section 2910 1995 as per notification section R1010 (I) / 95. The rebate available was equivalent to withdrawing. Since the overall customs duty, including regulatory duty, was exempted under notified section RO 350 (I) / 85, dated 15 4 1985 with notification section R1111 (I) / 89, 27 198 1989 The validity of the duty payment must be strictly considered, in whole or in part, and should not be extended beyond the express language used in the notification. The tax rules were strictly considered in favor of the articles whereas the exemption provisions were formulated as tax authority and in favor of the government. The government, using the power of exemption from duty on a particular article, May impose conditions, limitations and restrictions as it deems appropriate if such waiver notification does not work as before, imported goods will not be eligible prior to the issuance of the notification. The power to waive customs duty on a particular article for waiver and the option to withdraw such waiver under appropriate sanctions was always available to the government under the law, for the courts to follow the government-issued notification. Not open. On the basis that power was misused unless it was shown that the grant of exemption from specific duty was subject to the exercise of certain conditions. online advocate from Dera Nawab Sahib lawyer